DMBM685105 - Enforcement action: transfers to Enforcement and Insolvency Services (EIS): review case: review debt
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You need to have up-to-date details of the debt, and establish whether the debt:
- meets the EIS threshold
- is increasing (for example, monthly or quarterly)
- is a single or mixed head of duty debt
- is complete (in other words, have determinations, assessments, estimates been raised where appropriate?).
Ensure that all enforcement action is closed or concluded before the debt is transferred to EIS.
Overpayments, credits or imminent repayments
Check head of duty systems for overpayments, credits or imminent repayments in all cases.
If you do not have access, or are not trained, ask a colleague to do this for you.
Apply set-off as appropriate (see DMBM700040, DMBM700070 and DMBM700080).
Disputes or appeals
Is it under dispute? If it is, what is the nature of the dispute? If only part of the debt is in dispute, why hasn’t the balance been paid? What action has been taken to resolve it?
If the dispute has not been resolved, and the amount in dispute could result in a repayment to the customer, or it impacts on a large part of the debt, insolvency action may not be appropriate.
We do not normally take insolvency action for a debt which is under appeal unless there is a good reason to do so, and any decision will be made on the individual circumstances of the case.
In all cases contact EIS for advice.
CCJ
Is any part of it covered by a CCJ which is subject to an order? Is it being complied with? Is the remaining part of the debt outside the order above the EIS threshold? Are you able to negotiate payment terms for the out of court arrears?
Security
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Head of duty checks
Make sure that the debt is correct.
SA
If returns are overdue, ensure determinations have been raised for at least the earliest two years where appropriate. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
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PAYE
For in-year PAYE, check that the customer is still live / trading (in other words not struck off, dissolved, insolvent or ceased), then check which months are unpaid or have returns outstanding. Do not establish the debt for RTI cases.
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