DMBM605130 - Pre-enforcement: preparing a case for enforcement: Quality Gateway checks for direct taxes: what checks to make

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Level of Checks

»Ê¹ÚÌåÓýapp QG checks form part of the clerical review. »Ê¹ÚÌåÓýapp number and detail of the checks carried out will depend on whether the customer has any previous history of outstanding debts/returns that have been referred to DMB and their level of compliance in submitting payments and returns on time.

»Ê¹ÚÌåÓýapp process maps shown below are intended to direct you to the areas of information to check for the main direct tax HOD always starting with the address check. »Ê¹ÚÌåÓýapp process maps are not exhaustive. »Ê¹ÚÌåÓýappy contain the recommended checks to be considered in key areas. »Ê¹ÚÌåÓýapp depth of your investigation will depend on the individual circumstances of the case you are reviewing.

For:

  • address checks, see DMPM4300 (Word 43KB)
  • a PAYE limited company clerical review, see DMBM605140
  • a PAYE non-limited company clerical review, see DMPM4305 (Word 37KB)
  • a Corporation Tax clerical review, see DMPM4310
  • SA validity of debt/return checks, see DMPM4315 (Word 48KB).

After completion, you should determine the appropriate recovery action.

For the enforcement/insolvency/customer focus selection process, see DMPM4320 (Word 40KB).