On receipt of a case, the DMB caseworker will generally
telephone the taxpayer or their agent to establish the reasons for
the delay in payment. The DMB caseworker will try to negotiate
settlement of the debt but if that is not successful they will
proceed quickly to determine the liability and protect the HMRC
In Edinburgh, the E1 in DMB sets up the case plan for each new case and makes the initial telephone contact with the taxpayer or their agent.
In cases where your enquiries are ongoing, you, as the case owner, will be advised on form DMB 3 if a Notice of Determination ( IHTM38281) for payment has been threatened. This will give you the opportunity to check your original calculations to ensure that the amount being pursued is defendable before the First-tier Tribunal. If you have any doubts, you must inform DMB immediately.
In cases which are open for payment only, any challenge to the value of the estate ( IHTM04043) will be referred back to the case owner.
When the tax and/or interest is paid in full, DMB will be responsible for closing the COMPASS and SAGE records. DMB will also close the file and issue any clearance certificates ( IHTM40010).
A 1999 or earlier file cover should not be marked “Sat” with a payment outstanding unless you are satisfied that the value of the chargeable transfer ( IHTM04027) is agreed.
Similarly, a post-1999 file cover should not be marked “S” in the enquiry column unless you are satisfied that the value of the chargeable transfer is agreed.