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»Ê¹ÚÌåÓýapp responsible office

Staff should apply the following criteria for both direct and indirect taxes when considering which path any particular case should take.

»Ê¹ÚÌåÓýapp new criteria can be found at:

• DMBM605440 for distraint criteria
• DMBM605450 for CCP criteria
• DMBM685210 for insolvency proceedings criteria.

»Ê¹ÚÌåÓýapp debt pursuit office is responsible for taking local enforcement proceedings for unpaid amounts. »Ê¹ÚÌåÓýapp following officers have personal responsibilities in the proceedings.

Higher debt manager’s responsibility

»Ê¹ÚÌåÓýapp higher debt manager has a personal responsibility in enforcement proceedings to:

• ensure quality referrals are being made by their staff and only appropriate cases are being referred to the correct enforcement path
• make sure that there is no unnecessary delay in starting proceedings; unless exceptional or unforeseen circumstances prevent it, proceedings must start on the nominated day
• ensure that efficient and effective action is taken at all stages
• supervise progress of the proceedings to a satisfactory and speedy conclusion
• carry out supervisory reviews, according to local management directives, providing written comment where required
• ensure their officers are monitoring for housekeeping to ensure the debts are in the correct enforcement path at the correct time
• undertake regular management assurance checks as required in their area.

Debt manager's responsibility

»Ê¹ÚÌåÓýapp debt manager should:

• oversee their teams enforcement referrals for quality and ensure appropriate referrals are being made
• regulate the issue of final warning letters to best effect
• ensure:

• that interest is properly considered
• where appropriate, enforcement signals are input to the computer record at the correct time
• there is no delay to the start of the proceedings

• maintain close liaison with the Employers Section or processing office, and other clerical sections of the office, especially during peak enforcement periods
• ensure appropriate housekeeping is done to make sure that the debts are following the correct enforcement path at the correct time
• undertake regular management assurance checks as required in their area.