SVM116190 - Case Selection, Handling and Settlement: Practice – Management Review Procedures

Managers will review cases at intervals determined by the needs of the case and taking into account their knowledge of the caseworker’s ability and experience. The manager should draw the attention of valuers to areas for improvement and compliment good quality where appropriate. These reviews will feed directly into the PDE process. Managers should bring to the attention of the Learning Team any issues that they feel need to be addressed by clearer instructions or by further training, workshops or seminars.

The first formal manager’s review takes place when the valuation has been open for 12 months. The SWISS Workbook locks the first review date and valuers should refer cases requiring review to their manager. The next review must be made at the 18 month point or earlier depending upon the caseworker’s ability and experience. The timing of subsequent reviews is at the manager’s discretion. Managers need to target their attention on cases that are contentious and are not clearly heading for a negotiated settlement. Such cases and any other that are of long standing should be reviewed at frequent intervals (i.e. more than once a year). Managers enter further review dates onto the SWISS workbook and those review dates are locked.

As indicated above at SVM116120, you should have obtained from the originating tax office well before the first manager’s review copies of the enquiry notice, any other assessment (e.g. a discovery assessment) and any appeal.