Updates: Debt Management and Banking Manual
2024
Customer contact and data security: compulsory verification checks: verification check helpcards
Link to Verifying customers updated
Debt Management and Banking Manual
Republished main contents to publish banner to more pages
Link removed to DMPM4300 as there is no information available and guidance updated to advise to send a letter by recorded delivery.
Reference to separate fast track referral form removed
Debt Management and Banking Manual
Added manual-wide banner message with date for content being archived
2023
Link to trade average guidance amended
Payment processing and accounting: payment methods: Bank Giro
Link to Direct Taxes Electronic Payments: Bank Giro fixed
Set-offs - S130 FA2008: set-off between indirect and direct taxes
Link removed to annex A - assignment request checklist. Now directs user to sharpoint to search for HMRC tax accounting poicies: Offset Policy (v6.0) prior to taking action.
Pre-enforcement: consider the defaulter: customers in prison
Proceedings already commenced instructions updated
Debt and return pursuit: Self Assessment: revenue determinations: consider raising a determination
Removed text regarding trade average guidance as it is no longer published
CCP: Writs of fi fa: Writs of fi fa
Second row under the County court bailiff column amended
Debt and return pursuit: Self Assessment: revenue determinations: introduction
Claim to reduce payments on account amended
Debt and return pursuit: Self Assessment: revenue determinations: introduction
Traditional period guidance removed. Reference to out of date guidance removed
Debt and return pursuit: NICs: limitation: application of Limitation Act 1980
Info added to advise Protective claims are now dealt with by SOLS
Miscellaneous: service of legal documents on HMRC
The address for the solicitor in Scotland updated
Pre-enforcement: coding out: class 2 NIC debts: Debt Management Telephone Centre (DMTC)
Telephone number corrected
Removed the SA opening hours and phone number and link to the Self Assessment: general enquiries page due to the temporary closure of the SA helpline.
Amended to remove the SA helpline number and replaced with a link to the Self Assessment general enquiries page due to the temporary closure of the SA helpline.
Payment processing and accounting: Certificates of Tax and National Insurance Contributions (NICs)
reference to fax removed and 24 hour turnaround removed
Payment processing and accounting: Certificates of Tax and National Insurance Contributions (NICs)
Reference to EU Directive 2014/24/EU: Article 57 (2) removed from page
Debt and return pursuit: PAYE: introduction to PAYE: PAYE schemes and types
All links to the PAYE Manual fixed
Enforcement action: CCP: general: how to select the right ‘preferred’ court
Address for postal claims amended to Northampton NN1 2LH, new email address added and fax number removed
Pre-enforcement: consider the defaulter: deceased customers: outstanding returns
Link to sam90010 fixed
County Court Claims Centre changed to County Court Business Centre (CCBC)
Enforcement action: CCP: general: how to select the right ‘preferred’ court
Minor formatting update
County Court Claims Centre changed to County Court Business Centre (CCBC)
County Court Claims Centre changed to County Court Business Centre (CCBC)
Debt and return pursuit: PAYE RTI: interest: interest objections
Link to IRU interest objection form removed.
Removal of content as now on Guidance Hub
Pre-enforcement: alternative rights of recovery: VAT
There is a suspicion of contrived insolvency updated with new sharepoint site link
Note added to notify the Compliance Caseworker that the letter has been issued
2022
Time To Pay: Time To Pay requests: Compliance Accountants
Contact for debts below £750,000 updated
Set-offs - S130 FA2008: when we cannot set-off
Extra bullett point added to 'Other exceptions' section
Minor update for accessibility
Time To Pay: agreeing or rejecting Time To Pay: authorisation levels
Reference to TTP arrangements exceeding 12 months are exceptional and must be authorised by a manager, with the exception of tax credit cases removed.
Debt and return pursuit: miscellaneous charges: employment-related securities penalties
New correspondence address added for Appeals
Payment processing: effective date of payment (EDP) rules
Request from MS on 04/10/22
Debt and return pursuit: customs duties: customs duties: bringing customs duty payments to account
Added internal contact information for customs and debt management teams
Eform destination updated to PSA WM – SA Referral Number 2
Debt and return pursuit: contract settlements: overview
Updated internal details relating to the Contract Settlement Unit
Legislation: PAYE Regulations: Payment and recovery of tax
table updated for accessibility reasons
reformatted for accessibility
Debt and return pursuit: VAT: deregistered customers and revenue losses: write-off categories
Wording amended for category 4 in table 1
Payment processing: effective date of payment (EDP) rules
reformatted for accessibility reasons
Debt and return pursuit: PAYE RTI: interest: interest objections
Amended RTI Interest Unit to Interest Review Unit and updated link for referring cases to IRU's submission form
Corrected redaction
Miscellaneous: composition offers
Amendment made to What is a Composition offer section
Interest: interest on late payments: charging interest on Customs Duty
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Debt Management and Banking Manual: recent changes
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Debt Management and Banking Manual: recent changes
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Debt Management and Banking Manual: recent changes
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Debt Management and Banking Manual: recent changes
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Debt Management and Banking Manual: recent changes
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Debt Management and Banking Manual: recent changes
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Debt Management and Banking Manual: recent changes
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Debt Management and Banking Manual: recent changes
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Debt Management and Banking Manual: recent changes
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Debt Management and Banking Manual: recent changes
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Debt Management and Banking Manual: recent changes
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Debt Management and Banking Manual: recent changes
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Debt Management and Banking Manual: recent changes
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Debt Management and Banking Manual: recent changes
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Debt Management and Banking Manual: recent changes
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Debt Management and Banking Manual: recent changes
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Debt Management and Banking Manual: recent changes
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Debt Management and Banking Manual: recent changes
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Debt Management and Banking Manual: recent changes
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Debt Management and Banking Manual: recent changes
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Debt Management and Banking Manual: recent changes
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Debt Management and Banking Manual: recent changes
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Debt Management and Banking Manual: recent changes
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Debt Management and Banking Manual: recent changes
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Debt Management and Banking Manual: recent changes
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Debt Management and Banking Manual: recent changes
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Debt Management and Banking Manual: recent changes
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Debt Management and Banking Manual: update index
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Debt Management Banking Manual: recent changes
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Debt Management Banking Manual: recent changes
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Debt Management Banking Manual: recent changese
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Debt Management Banking Manual: recent changes
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Debt Management Banking Manual: recent changes
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Debt Management Banking Manual: recent changes
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Debt Management Banking Manual: recent changes
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Debt Management Banking Manual: recent changes
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Debt Management Banking Manual: recent changes
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Debt Management Banking Manual: recent changes
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Debt Management Banking Manual: recent changes
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Debt Management Banking Manual: recent changes
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Debt Management Banking Manual: recent changes
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Debt Management Banking Manual: recent changes
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Debt Management Banking Manual: recent changes
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Debt Management and Banking Manual: recent changes
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Debt Management and Banking Manual: recent changes
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Debt Management and Banking Manual: recent changes
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Debt Management and Banking Manual: recent changes
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Debt Management and Banking Manual: recent changes
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Debt Management and Banking Manual: recent changes
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Debt Management and Banking Manual: recent changes
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supersided by dm's ARC process.
instructed to remove page content
Customer contact and data security: obscure responses from customers
Newsboard 460/10 introduced a new section in the manual to cope with obscure debtors. I wrote the article back in 2014: DMBM 512750.
Recently the number of cases requiring advice have diminished. withdraw /delete.EIS Bradford A White.
remove reference to MCU- they no longer action TTP.
remove all noting points for the record.
Please pull this page as Accounting Error Team are now part of Corporate Finance. This was guidance prior to Corporate Treasury breaking away from DMB and is no longer relevant.
this action is no longer appropriate action for Corporate Treasury. This now falls into the remit of DM through the CDCS/ARC PROJECT.
2021
Debt Management and Banking Manual
Banner message added to advise this manual will be archived 19th Feb 2024.
Pre-enforcement: coding out: adjustments to amount outstanding following coding run
Updated information on SA calculations for examples 1-2. Example 3 added.
Page redacted from public view as requested. Removal of mention of SWI's and replaced with hyperlink to DM Guidance Hub
Updated with additional "Reconciliation" and "In Year Reconciliation details"
Miscellaneous: composition offers
Amended contact numbers
removed additional DMBM number in title and also included SEEs letter/equivalent
included equivalent for SEEs letter to be issued
included or equivalent Sees letter to be issued in UK recovery action possible
Formatting changes made, i.e unbolding body text which was included in a title and making amendments to SEEs letter info
Revenue losses: overview: authorisation levels and monetary limits
Removed hyperlink to previous Revenue losses for direct and indirect taxes spreadsheet table. Simplified version of table now included on page.
Updated MARD definition, Law and Regulations, removal of countries covered table and replaced with link to MARD01 helpcard and also updated section "Debts covered."
Removed DRIER Charge Team address. BD98 8AA, as office closing down 31/05/21
Removed DRIER charge team address BD98 8AA, as no longer has a presence at Shipley.
RLS: action in Tracing Group: customer traced - security
Updated link to Civil Interventions - Insolvency & Securities guidance as previously linked to decommissioned server
Set-offs - S130 FA2008: set-off between indirect and direct taxes - MTIC traders
Updated link to MTIC01 as previously broken link
Customer contact and data security: safety: department’s responsibility
Updated link to Personal Safety HR62040 as previously linked to decommissioned server
Customer contact and data security: legislation and policy: Equality Act 2010
Updated link VIMU link as previously linked to decommissioned server
Customer contact and data security: useful links: customer contact - standards and procedures site
Updated link to the Ocelot adviser support guidance as previously linked to decommissioned server
Pre-enforcement: coding out: Self Assessment (SA) and Tax Credit (TC) overpayments: IDMS campaign
Updated link to campaign plan index as previously linked to decommissioned server
Pre-enforcement: coding out: class 2 NIC debts: DMB campaigns
Updated link to Debt Management campaign index as previously linked to decommissioned server
Enforcement action: county court proceedings: charging orders: establishing title to a property
As advised by Andy White Content owner of DMBM667340 sentence regarding Land and Mapping information removed
Updated guidance as advised by policy team to include 24 hours verbal authority time limit and removal of DMSA189
Customer contact and data security: emails and faxes: faxes
Updated link as directing to decommissioned server. Linked now as instructed by S&I team (Data Guardian)
Debt and return pursuit: Child Benefit overpayments: overpayments of replacement payments
Removed reference to CBO PGN 3413 as instructed by Dale Fenwick no longer required. Ocelot already contains updated process
Updated advanced Verbal authority third party from 4 months to 24 hours
Debt and return pursuit: PAYE RTI: payments: reallocating payments
Updated link to HMRC Tax accounting Appropriation Policy and ETMP helpcard 13a as linked to decommissioned site
Customer contact and data security: emails and faxes: emails
Updated link to information security handbook as directing to a decommissioned servers. Page linked to Security Basics for All staff as advised by(FP&P CS Security & Information Team)
Updated link to SAM112010 as previously linked to decommissioned server home.inrev.gov.uk and CTM95140 as page archived and information now held on EM3200
Updated link to SAM112010 as previously linked to decommissioned server home.inrev.gov.uk and CTM95140 as page archived and information now held on EM3200
Updated link to SAM112010 as previously linked to decommissioned server home.inrev.gov.uk and CTM95140 as page archived and information now held on EM3200
Debt and return pursuit: PAYE RTI: late-payment interest
Updated link to ETMP Help card 13a to index as previously linked to decommissioned server home.inrev.gov.uk
Updated link to the Verification checks helpcard as previously linked to decommissioned server "home.inrev.gov.uk"
Debt and return pursuit: PAYE RTI: interest: interest objections
Updated third paragraph under heading "FPS Amendments" as previous sentence (Where it is evident that FPS credit has generated interest, refer these cases to the RTI Interest Unit) considered unclear
2020
Payment processing and accounting: Payments received in local offices
Changed sub title "No customer reference from references to reference
Legislation: enabling the taking of proceedings
Page updated replacing Distraint with Taking Control of Goods action for England and Wales (supporting legislation TCEA 2007) and Distraint action fo Northern Ireland only
Updated page to link to contact details appendices IDG80100 for Gateway Exchange Team & Witness Statement Unit
Pre-enforcement: consider the defaulter: vulnerable customers
updated page from NES to EST processes
Removed sentence containing hyperlink to Ocelot guidance
Debt and return pursuit: PAYE RTI: IT systems: RTI Locks
Updated 2 hyperlinks to correct ETMP helpcards
Amendment carried out to first bullet point to include update from 4th March 2020. Fifth bullet point added.
Pre-enforcement: coding out: debt accepted for coding
additional information added to page
Pre-enforcement: coding out: NPS coding run
Additional information dated 20th March 2020 updated to guidance
Pre-enforcement: coding out: P2 Annual Coding notice
Updated paragraphs 1 and 2 of P2 annual coding notice guidance.
Customer contact and data security: confidentiality: bogus callers: how to report bogus callers
Removed completing bogus caller form details as included within updated link
Pre-enforcement: consider the defaulter: public bodies
Reallocation email address updated
Time To Pay: Time To Pay requests: income & expenditure
Trigger Figures for expenditure table redacted as not appropriate for public view
Noting the record: common abbreviations used in DM
Page Archived
Link to DMB900530 deleted as page now archived
Debt and return pursuit: Stamp Duty Land Tax
Replaced mailbox link with SDLT contact
Time To Pay: agreeing or rejecting Time To Pay: additional advice
telephone number updated - Outside Help > Businesses > England - 0300 456 3565 replaced with 0800 998 1098
Time To Pay: Time To Pay requests: Tax Credit cases
Removed instruction for review of ongoing TTP TC for 10 years and over. Remission not applicable.
Fixed hyperlink and updated new version of help card MARD01
Fixed hyper link and updated new version of help card MARD01
Fixed hyperlink and updated new version of helpcard MARD01
MARD reference number section deleted from under "identifying foreign MARD debts on IDMS" heading.
Removed "identifying foreign MARD debts on IDMS" section
Removed "identifying foreign MARD debts on IDMS" section
Amended IDMS row in table for transferring collection ownership to add a second management unit for individuals and partnerships
Time To Pay: Time To Pay requests: Independent Business Reviews
Redaction of HMRC employees
Small amendment to include SEEs letter and mailbox
2019
Change made as per email from JS on 28/11/19
WI218701 Referral form added
Set-offs - S130 FA2008: set-off of Gift Aid against a charity’s debts
Update to name of area dealing with this process and information owner
Payment processing and accounting: missing and alleged payments
Update to guidance to reflect change of contact information for stolen cheques
Update to fix broken link.
Introduction to VAT: Recovery of refund of VAT or statutory interest
Typographical error
Debt and return pursuit: PAYE RTI: IT systems: contents
Update to index to fix broken link
Time To Pay: Time To Pay requests: debts of £750,000 and over
Update to guidance regarding the recovery of large debts
Pre-enforcement: consider the defaulter: proprietary and members' clubs
Updating guidance to reflect legislation changes
Pre-enforcement: consider the defaulter: proprietary and members' clubs
Updates to guidance to reflect changes in legislation
Debt and return pursuit: PAYE RTI: IT systems: RTI Locks
Adding to correct manual
Debt and return pursuit: PAYE: introduction to PAYE: interest: PAYE scheme not liable to interest
Updated guidance to remove reference to BROCS.
Debt and return pursuit: CIS: RIS/CIS Compliance referral stencil
Updating broken link
Customer contact and data security: obscure responses from customers
Updated contact details
Time To Pay: Time To Pay requests: income & expenditure
Updated figures to reflect April 2019 data
Page updated to reflect change from 5 verification checks to 4 verification checks.
Page updated to reflect change from 5 verification checks to 4 verification checks.
Page updated to reflect change from 5 verification checks to 4 verification checks.
Page updated to reflect change from 5 verification checks to 4 verification checks.
Customer contact and data security: compulsory verification checks: hints and tips
Removing archived link
Page updated to reflect change from 5 verification checks to 4 verification checks.
updating broken link on gov.uk
Payment processing: Print Payslip
Change of contact details
Correcting a slight error in grammar.
Time To Pay: Time To Pay requests: Independent Business Reviews
Update to FOI name should have been redacted
Enforcement action: county court proceedings: charging orders: establishing title to a property
Minor amendments to guidance to reflect change of contact method
Minor amendments to guidance to reflect change of contact method
Minor amendments to guidance to reflect change of contact method
Enforcement action: county court proceedings: charging orders: interim charging orders
Minor update to reflect change of contact details
Enforcement action: county court proceedings: charging orders: hearing for the final charging order
Minor amendments to guidance to reflect change of contact method
Minor amendments to guidance to reflect change of contact method
Minor amendments to guidance to reflect change of contact method
Minor update to guidance to update change of contact information
Miscellaneous: composition offers
Redacted names at bottom of page.
2018
Removed references to paying by personal credit card due to legislation changes in Jan 2018
Removed references to paying by personal credit card due to legislation changes in Jan 2018
Payment processing and accounting: payment methods: direct debit
Customer Relations Manager (CRM) role renamed to Customer Compliance Manager (CCM)
Update to DMBM requested by 4287037
Updated broken link to BGN requested by 4287037
Updates to the DMBM requested by 4287037
Refining information related to SARs requests following changes made a couple of weeks ago
Published new customer contact guidance regarding how to deal with angry and abusive callers.
Debt and return pursuit: Self Assessment: revenue determinations: introduction
SA CATT team Mailbox has moved
Debt and return pursuit: Self Assessment: revenue determinations: consider raising a determination
The SA guidance on considering raising a determination has been updated throughout.
Risk Intelligence and Analysis Team (RIAT) no longer exists. removed reference to them from DMBM
Debt and return pursuit: Self Assessment: revenue determination: how to raise a determination
Added instructions on removing determinations after the day they are raised
The PAYE guidance regarding types of annual returns and due dates was updated to add further redact some of the text regarding the P9D.
Debt and return pursuit: CIS: timeline of events
CIS guidance on timeline of events updated with revised guidance under 'Action to take' and the text "...or reallocated" added near the end of the 'Locked CIS credits' section.
Debt and Return pursuit: CIS: Legislation
CIS legislation guidance updated throughout and link fixed to full details of CIS legislation.
Debt and return pursuit: CIS: the IDMS automatic process: introduction
CIS guidance introduction to the IDMS automatic process updated to add a new section on 'CIS returns submitted by PAYE only...' and add the last two paragraphs to the 'Schedule 55 CIS Penalties' section.
CIS guidance introduction to penalties updated to add ETMP with SAFE references, set hyperlinks to other manuals' pages and add a new 'CIS penalties from 2013-14 onwards' section.
Debt and return pursuit: CIS: contractor's response: contractor advises that return is nil
CIS guidance on contractor advising a nil return updated to remove the points about all late returns being liable to penalties and not logging nil returns yourself, and added the last four paragraphs under 'Capturing nil returns'.
Debt and return pursuit: CIS: contractor's response: contractor advises of cessation
CIS guidance on contractor advising of a cessation updated to remove reference to completing a P212.
CIS: pursuit action: in-year PAYE work items contractor only schemes (XP)
CIS pursuit guidance regarding in-year PAYE work items contractor-only schemes updated with references to ETMP, amended headings for guidance applicable prior to 5 April 2013 and a new section on the 'CIS specified charge'.
Debt and return pursuit: CIS: in-year and end-of-year process: overview and legislation
CIS guidance page on the in-year and end-of-year process overview and legislation updated to incorporate changes from 2013-14 and 2014-15, and add a link to CIS10000.
Debt and return pursuit: CIS: in-year and end-of-year process: what you will see on ETMP and BROCS
CIS guidance on what you will see on ETMP and BROCS updated to included new content regarding ETMP.
Debt and return pursuit: CIS: in-year and end-of-year process: overpayments
CIS guidance on overpayments updated to include references to ETMP and add a new section under 'Follow existing guidance regarding overpayments due to excess payments/EPS credits'.
Debt and return pursuit: VAT: deregistered customers and revenue losses: introduction
Update to guidance to reflect changes to VRS referral
Debt and return pursuit: Child Benefit overpayments: disputes: general
Amended hyperlinks. CBPG (Child benefit Procedural Guide) has been renamed to CBM (Child Benefit Manual).
Debt and return pursuit: Child Benefit overpayments: disputes: explanations
The Child Benefit guidance on disputes and explanations has been revised.
Debt and return pursuit: Child Benefit overpayments: disputes: reconsiderations
The Child Benefit guidance on disputes and reconsiderations has been revised.
Debt and return pursuit: Child Benefit overpayments: disputes: appeals
The Child Benefit guidance on disputes and appeals has been revised.
Debt and return pursuit: Child Benefit overpayments: disputes: abatement
Amended hyperlinks. CBPG (Child benefit Procedural Guide) has been replaced with CBM (Child Benefit Manual).
Amended hyperlinks. CBPG (Child benefit Procedural Guide) has been replaced with CBM (Child Benefit Manual).
Debt and return pursuit: Child Benefit Overpayments: death of one or more parties: death of child
From December 2017, payslips no longer issued as customer cannot pay at the post office.
Debt and return pursuit: Child Benefit overpayments: customer resident abroad
Child Benefit overpayments guidance on European Community (EC) overpayments renamed to 'Customer resident abroad' and fully revised.
Debt and return pursuit: Child Benefit overpayments: recovery from revived entitlement
Child Benefit overpayments guidance regarding recovery from revived entitlement was updated.
Debt and return pursuit: Child Benefit overpayments: suspension of recovery: action at review date
The Child Benefit guidance regarding suspension of recovery and action at review date has been amended to include reference to issuing the CBOP200.
From December 2017, payslips no longer issued as customer cannot pay at the post office.
MARD guidance on sending and receiving requests has been updated to amend how requests will be made and add new sections on time limits and the period of limitation.
MARD guidance about requests for recovery was updated throughout.
MARD guidance on the IDU action with requests for recovery from other countries has been updated throughout.
MARD guidance on the FF action with requests for recovery from other countries has been updated throughout.
MARD guidance on the EIS Summary Warrant Team action with requests for recovery from other countries has been updated throughout.
MARD guidance on the EIS Bradford action with requests for recovery from other countries has been updated throughout.
MARD guidance on the EIS Worthing and Edinburgh action with requests for recovery from other countries has been updated throughout.
MARD guidance on disputes has been updated throughout.
Debt and return pursuit: securities for PAYE and VAT
Change to address of form in DM referrals section.
Pre-enforcement: consider the defaulter: partnerships
Wording change to surviving partners
Pre-enforcement: consider the defaulter: vulnerable customers
Renamed the 'Elderly or infirm customers' guidance to 'Vulnerable customers' and expanded the page to include information on identifying vulnerable customers and referring them to the Needs Enhanced Support (NES) teams
Pre-enforcement: coding out: background
Pre-enforcement, coding out guidance updated due to the coding limit being increased form £3k to £17k.
Transfers to EIS guidance on reviewing contact details updated to incorporate reference to the IWL and recorded delivery confirmation.
Set-offs - S130 FA2008: set-off between indirect and direct taxes
The guidance for set-offs between indirect and direct taxes was amended throughout to update the references to Banking (now Corporate Finance), Compliance and the DM DRT Set-off Team (previously ACCADJ).
Revenue losses: considerations and requirements: Type 2 - requirements to be met
Insolvency no longer handled by National Insolvency Unit
Time To Pay (TTP): introduction: what is Time To Pay?
Updated to remove reference to Payment Promise
Time To Pay: Time To Pay requests: Independent Business Reviews
Customer Relations Manager (CRM) role renamed to Customer Compliance Manager (CCM)
Time To Pay: agreeing or rejecting Time To Pay: additional advice
Amended outdated links to new HMRC intranet and added more information on support for businesses outside of England.
Time To Pay: Setting up Time To Pay: Self Assessment cases
Updated to remove reference to Payment Promise
Miscellaneous: National Crime Agency (NCA): if you become aware of NCA or POCA activities
Guidance page on Serious Organised Crime Agency to replace reference to SOCA with the National Crime Agency (NCA) and link to new template.
Guidance update to reflect changes to VRS.
VAT into IDMS: non-appropriated amounts
The VAT915 section at the bottom of the VAT into IDMS guidance on non-appropriated amounts was updated to remove the Accounting and Adjustments help contact numbers and replace the EF tray for VAT915s from "360INDEX" to "451INDEX".
VAT into IDMS: National Debt Pursuit Unit (NDPU)
Customer Relations Manager (CRM) role renamed to Customer Compliance Manager (CCM)
PAYE guidance regarding care and support employers updated with wholesale changes.
Debt and return pursuit: PAYE RTI: penalties: late-payment penalties
Updated to remove reference to Payment Promises
Debt and return pursuit: CIS: CIS agents
CIS agents guidance updated with new sections from the 'Scheme Specific Agents' heading and below, and with small changes to the sections before this.
New page with details of the MARD agreement
Pre-enforcement: consider the defaulter: public bodies
removal of contact list as contacts contained in the page are not appropriate for this purpose
Update to guidance on form TC689 alternatives
Guidance update to how HMRC will deal with unauthorised agents
Guidance update to include locations notes will be if agent or accountant is acting 64-8 as authority.
Guidance clarification to make sure
Guidance update to include DRT processes
Customer contact and data security: contact with third parties: overview
Added post to types of contact
Guidance updated to provide an example of the information required.
Debt and return pursuit: securities for PAYE and VAT
Updated guidance to reflect a change in the way cases are referred to DM.
Customer contact and data security: telephone contact: answering machines
Reverted previous change as DM has permission to leave reference details compliant with GDPR.
Debt and return pursuit: PAYE: penalties for late payment: Time to Pay (TTP)
Updated to remove reference to Payment Promise
Corporation tax: Pursuit of outstanding debt
Update to remove reference to payment promise and include updates to refer to DRT.
Time To Pay (TTP): introduction: payment promises
Updated to remove reference to Payment Promise
Debt and return pursuit: PAYE: penalties for late payment: penalty legislation
Updated to remove reference to payment promise
Payment processing and accounting: irregular payments: payments with conditions attached
Updated to remove reference to payment promise.
Updated to remove reference to Payment Promise
Added FOI redaction to keep guidance in line with 560030
Removed repeat of DMBM reference in title.
Minor changes to the guidance at request of Donna Ulyatt to include that an equivalent to a MARD10 SEES letter may have been sent to the debtor.
Update to guidance requested by Donna Ulyatt
Update to guidance and email address requested by Donna Ulyatt
Customer contact and data security: telephone contact: answering machines
Update to update guidance in line with security procedures requested by Jon Raper.
Updates to DMBM requested by 4287037
Update to DMBM requested by 4287037
Updates to the DMBM requested by 4287037
Updates to the DMBM requested by 4287037
Updates to the DMBM requested by 4287037
Updates to the DMBM requested by 4287037
Updates to the DMBM requested by 4287037
added instruction on dealing with verbal SARs and also handling requests coming from social media
From December 2017, payslips no longer issued as customer cannot pay at the post office.
SARs can now be made verbally, not just in writing. Guidance updated to reflect legislation change
Interest: tables of interest bearing charges
FTN and inaccuracy penalties added to table.
Changes in legislation mean the Data Protection Act is now dated 2018 instead of 1998
Customer contact and data security: legislation and policy: Data Protection Act
Changes in legislation mean the Data Protection Act is now dated 2018 instead of 1998
Time To Pay: Time To Pay requests: income & expenditure
Figures have been updated
In England & Wales the checklist is no longer sent to EIS so there is no need to capture it to EF and move to a tray in 880.
Debt and return pursuit: securities for PAYE and VAT
securities consideration limit changed from £20,000 to £25,000 and must have <6 months outstanding. Removed entire section on referral by DMTC.
Time To Pay: Setting up Time To Pay: Self Assessment cases
Amended reference from DMTC to DRT
Pre-enforcement: consider the defaulter: charities
Removed Tony Johnson's email address as no longer in the business. Replaced with WMBC risk team mailboxes
Added responsibilities of officer identifying the over-repayment
Payment processing and accounting: irregular payments: postage stamps and postal orders
Changed BancTec to Excela Technologies
Revenue losses: consideration and requirements: consideration before remission or write-off
Multiple remissions cannot be processed on the same charge on the same day.
Change to postal address and inclusion of e-form address. Minor spelling errors corrected
Change of title; "action by SAFE unit" to "Action by Miscellaneous charges unit"
Changed "Debt Technical Office" in title to "Debt Management"
Update to wording of final paragraph and bullet list to make contents and meaning clearer
Legislation: Environmental Taxes
Recent changes to Landfill Tax extend the scope of the tax to unregistered persons
DMB Early Interventions is now DM Debt Enforcement.
DPO is now part of Debt enforcement.
Debt and return pursuit - Landfill Tax (LT): what is Landfill Tax?
Changes to Landfill Tax extend the scope of the tax. From 1 April 2018, Landfill Tax is charged on all disposals of material at sites in England and Northern Ireland unless the disposal is exempt
Debt and return pursuit - Landfill Tax (LT): earliest date for enforcement of an LT debt
Recent changes to Landfill Tax extend the scope of the tax. Changes to the page ensure it reference registered persons only.
Recent changes to Landfill Tax extend the scope of the tax. Added section on unregistered persons
Recent changes to Landfill Tax extend the scope of the tax. Not only license holders are liable for the tax. Other persons may be liable in some circumstances.
Debt and return pursuit: Landfill Tax (LT): Who is liable to pay the debt? Partners
Recent changes to Landfill Tax extend the scope of the tax. Tax now applies to unauthorised sites.
Recent changes to Landfill Tax extend the scope of the tax. unregistered sites now liable for tax. Added second section to page
Recent changes to Landfill Tax extend the scope of the tax. Added section on unregistered and unauthorised sites that are not landfill sites.
Recent changes to Landfill Tax extend the scope of the tax, however does not always apply to this part of the DMBM.
Debt and return pursuit - Landfill Tax (LT): time limits for making assessments
Recent changes to Landfill Tax extend the scope of the tax. Added references to unregistered persons and three years ruls has changed to four years rule.
Debt and return pursuit - Landfill Tax (LT): power to take recovery action for an LT debt
Recent changes to Landfill Tax extend the scope of the tax. More guidance provided on unregistered persons and sites
Set-offs - S130 FA2008: set-off of Gift Aid against a charity’s debts
SEES form and name changed slightly, as well as reducing the BF date.
Set-offs - S130 FA2008: set-off of Gift Aid against a charity’s debts
Change to legislation means this DMBM page applies also in Scotland.
Amendment to legislation means law is applicable in Scotland also
Added instructions on how to get ETMP access
Change to how to process payments.
address for sending forms has changed, as has guidance for sending cheques for processing.
redirected from SAFE Unit to Miscellaneous Charges unit.
Miscellaneous: composition offers
Update to include contact details and removal of DMTC /DTO from text
Pre-enforcement: coding out: class 2 NIC debts: National Direct Debit System (NDDS)
Amended guidance to show that the last letter in the NINO should be omitted
Payment processing and accounting: missing and alleged payments
MAPS helpcards have been updated. DMBM updated to reflect new links
Amended National Insurance numbers as previous NINOs used were genuine numbers
Enforcement: Recording fees and charges: Creating cost charges on SAFE
Updated National Insurance number example as reference previously provided was for a genuine number
Payment processing and accounting: missing and alleged payments
Updated references to banking as it is now Corporate Treasury.
Debt and return pursuit: tax credits: dual recovery cases
Included reference to 50% recovery
Change from DMTC to DRT
Redacted references to National insurance numbers for security as it is a genuine number and cannot be given to the public
Authorisation limit changed from £500 to £1,000
Pre-enforcement: consider the defaulter: contents
new paye public bodies pages added
Pre-enforcement: consider the defaulter: sporting clubs
Rugby league sponsors have changed from First Utility/Kingstone Press to Betfred.
Removed CC reference in error during previous edit
Customer Relations Manager (CRM) role renamed to Customer Compliance Manager (CCM)
Removed reference to CC in error during previous edit
Debt and return pursuit: PAYE: payment schedule requests: action taken by DMTC
Removed reference to CC role in error during last edit.
Debt and return pursuit: PAYE: payment schedule requests: action taken by Banking Employer Units
Customer Relations Manager (CRM) role renamed to Customer Compliance Manager (CCM)
Debt and return pursuit: PAYE: introduction to PAYE: HMRC roles and responsibilities
Customer Relations Manager (CRM) role renamed to Customer Compliance Manager (CCM)
Campaigns are no longer advised whether or not to use the Mailbox, SA compliance determination requests mailbox.
Debt and return pursuit: Self Assessment: revenue determinations: introduction
mailbox for determination errors has changed
2017
Time To Pay: Time To Pay requests: Self Assessment cases
Guidance change on what to do if part of the debt is on IDMS
Payment processing and accounting: payment methods: Post Office
Customers can no longer pay at post office. removed instructions on how to do so.
Price of Charging Order application has increased.
Payment Processing: Certificates of Tax Deposit (CTD): Receipt of an application for a CTD
Government policy has changed meaning CTDs are no longer accepted. guidance on what to do if a CTD is accepted has been removed, and customers are now directed to the gov.uk guidance on CTDs
SWI reference has changed
Change of SWI reference and change to process for notification by post
UIPE and exchange rate guidance has changed. New section added on sending payments to applicant states
Payment Processing: Certificates of Tax Deposit (CTD): Interest
Mail should be sent to Corporate Treasury, not DMB.
Payment Processing: Certificates of Tax Deposit (CTD): Request to surrender or withdraw for cash
Mail should be sent to Corporate Treasury, not DMB
Payment Processing: Certificates of Tax Deposit (CTD): Interest
CTD team have moved to a new room within Cumbernauld Accounts Office
Enforcement action: transfers to Enforcement and Insolvency Services (EIS): review case: review debt
section on PAYE amended to remove mention of sending P101 form as this is no longer required.
guidance for keeping a record of letters has changed. now captured on IDMS instead of EF
Payment processing and accounting: payment methods: Certificates of Tax Deposit (CTD)
CTD has been closed following announcement of the 2017 autumn budget. guidance amended to reflect this and include instruction for what will happen with existing deposits.
EIS Bradford now represent individuals and partnerships in England and Wales. Cardiff EIS now represent companies in England and Wales.
Process for sending the letter has changed.
Payment processing: effective date of payment (EDP) rules
Amended error in the OPS section.
Payment processing: effective date of payment (EDP) rules
Updated section on paying at the Post Office before 15 December. Added section on Online Payment Service. Corrected spelling and typing errors throughout page.
Payment processing and accounting: payment methods: Post Office
Removed factually incorrect option of payments being cheaper through the Post Office
Payment processing and accounting: payment methods: Post Office
Updated notes to reflect the fact that payments will not be able to be made from the post office from 15th December.
Payment processing: effective date of payment (EDP) rules
EDP for COTX cheques amended to reflect changes as a result of mandation of electronic payment. Amended post office heading to reference inability to pay at Post Office from 15 December 2017
Subject access requests (SARs) guidance updated with revised steps for providing information and DM call recordings requested under the Data Protection Act (DPA).
Debt and return pursuit: PAYE RTI: IT systems: contents
Adding new page reference for RTI Locks manual
Payment processing and accounting: missing and alleged payments
Updated Direct Taxes initial action helpcard to remove broken links
Re-wrote guidance to fall into line with changes being made to Pause and Resume
Payment processing and accounting: Certificates of Tax and National Insurance Contributions (NICs)
Change made to the name of legislation and to the directorate/contact
Pre-enforcement: consider the defaulter: customers in prison
Updated section on No known assets to include the email address for Scottish prisoners, and the information which must be included
Customer contact and data security: obscure responses from customers
Amended contact details as contacts have been updated within the GAL and old contacts do not redirect automatically to the correct place.
Title change from non EU countries to OECD and DTA
Debt and return pursuit: foreign cases: contents
Updating DMBM560200 to replace non EU countries to OCED and DTA
Content deleted due to upate in MARD guidance see DMBM560205-560345
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Replacement pages covering MARD information
Debt and return pursuit: PAYE RTI: disputes: contents
PAYE RTI disputed guidance updated with new DMBM519605 page on the disputed charge process.
Debt and return pursuit: PAYE RTI: penalties: contents
PAYE RTI guidance updated with new DMBM519505 page regarding late-filing penalties.
Debt and return pursuit: PAYE RTI: contents
PAYE RTI guidance updated with new DMBM519400 chapter on interest which includes pages on late-payment interest and interest objections.
Debt and return pursuit: PAYE RTI: payments: contents
PAYE RTI payments guidance updated with new DMBM519330 and DMBM519345 pages regarding small underpayments and remissions, and time to pay.
Pre-enforcement: consider the defaulter: customers in prison
Customer in prison guidance updated to replace writing to the governor with emailing the prisoner location service.
Miscellaneous: National Crime Agency (NCA): general
Guidance page on Serious Organised Crime Agency to replace reference to SOCA with the National Crime Agency (NCA).
Set-offs - S130 FA2008: set-off of Gift Aid against a charity’s debts
Gift Aid set-off guidance updated with slight revisions to process and revised referral route.
EIS guidance regarding the enforcement warning letter updated to amend the timescale quoted from "three" to "six".
Time To Pay: Time To Pay requests: offsetting losses
TTP offsetting losses guidance updated with revised eForm and email contact points for CT and SA under the 'Compliance actions' section
Adding DMBM512925 to contents page
Customer contact and data security: telephone contact: customer is driving
Customer contact guidance on customers driving has been updated following the new road safety rules that came into effect from 1 March 2017.
Fast-track recovery action guidance for Compliance caseworkers updated to amend the form authorisation is required by an "HO (or above) manager" instead of a Grade 6 or 7.
Debt and return pursuit: CIS: in-year and end-of-year process: CIS returns and scheme activity
CIS guidance on returns and scheme activity updated to differentiate activity prior to 2013-14 and add in the ETMP activity following 2013-14.
Debt and return pursuit: CIS: in-year and end-of-year process: how to view the CIS EOY screens
CIS guidance on how to view CIS EOY screens updated to replace Newry with Newcastle.
Debt and return pursuit: CIS: in-year and end-of-year process: how to deal with discrepancies
CIS guidance on how to deal with discrepancies updated to add new content on ETMP.
Debt and return pursuit: CIS: in-year and end-of-year process: how to check the EOY position
CIS guidance on how to check the EOY position updated to include references to ETMP.
Debt and return pursuit: CIS: in-year and end-of-year process: exceptions at Newcastle
CIS guidance on exceptions at Newcastle updated to replace Newry with Newcastle and WAM with eForm to the noted NICEO destination office.
Debt and return pursuit: CIS: in-year and end-of-year process: identifying errors on returns
CIS guidance on identifying errors on returns updated to replace Newry with Newcastle and provide the new address and eForm destination office.
CIS guidance on pursuing underpayments and error on return updated to replace Newry with Newcastle and provide the new address and eForm destination office.
Debt and return pursuit: CIS: in-year and end-of-year process: underpayments - unable to reconcile
CIS guidance on unable to reconcile underpayments updated to replace Newry with Newcastle and provide their eForm destination office.
Debt and return pursuit: CIS: in-year and end-of-year process: other information
CIS guidance on other information updated to include "for years prior to 2013-14" in the third heading.
Payment allocation, overpayments and repayments: payment allocation: general principles
Payment allocation general principles updated to amend the first paragraph to clarify that some methods of payment won't allow the customer to specify where it should be allocated to and so they can contact HMRC to request reallocation.
Debt and return pursuit: PAYE RTI: submissions and charges: paper filers
PAYE RTI submissions and charges guidance on paper filers updated to remove references to RT3 and RT4 forms.
Debt and return pursuit: miscellaneous charges: contents
New guidance page on employment intermediary penalties added to the miscellaneous charges guidance chapter.
Time To Pay: Time To Pay requests: debts less than £250,000
TTP guidance for debts less than £250,000 updated in the 'Above three months' section to further clarify the I&E should be exceptionally considered where it would assist in making the decision.
CIS guidance on contractor's monthly returns incorrectly sent to DMB deleted as it's no longer relevant.
Debt and return pursuit: CIS: contractor's response: contractor advises of cessation
CIS guidance on contractor advising of cessation updated with the revised actions for CIS penalties raised for periods after the date of cessation, and amended to show the correct eForm submission details for that as well as for submitting P212s.
CIS guidance on limited company cessation and effect on penalties updated with revised actions under the 'Preventing the issue of further penalties' section.
Debt and return pursuit: CIS: contractor's response: contractor disputes the penalty
CIS guidance on contractor disputing the penalty updated to add the online facility to appeal after 19 May 2015 and replace the Newry address for written correspondence with NICEO.
Debt and return pursuit: CIS: contractor's response: appeals against a penalty
CIS guidance on appeals against a penalty updated to replace references to SAFE with ETMP and remove mention of the Miscellaneous Charges Unit.
CIS: verification procedures in DM: no payment or deduction statement prepared by contractor
CIS guidance on no payment or deduction statement prepared by contractor updated to replace reference to factsheet CIS347 with CIS340, amend a step about ensuring returns are filed electronically and removed mention of RDC Netherton for scanning.
CIS: verification procedures in DM: contractor disputes amount of payment / deductions
CIS guidance on contractor disputing amount of payment or deductions was updated to amend a step about ensuring returns are filed electronically and remov mention of RDC Netherton for scanning.
CIS: pursuit action: Work items not suitable for the automatic process
CIS pursuit guidance regarding work items not suitable for the automatic process updated to replace the guidance under the 'Clericial issue of IDMS16' section with a note that letters should not be issued that way as work items will be stranded.
Debt and return pursuit: CIS: contents
CIS guidance updated to add a new guidance page on CIS agents.
Debt and return pursuit: CIS: overview
CIS overview guidance updated with changes throughout and new sections on 'Online filing of returns', 'Accounting for charges and payments...' and 'Scheme types'.
Debt and return pursuit: CIS: the CIS computer system
CIS system guidance page updated to remove references to pre-populated returns and add a note about mandatory online requirements from April 2017.
Debt and return pursuit: CIS: features of the CIS computer system
CIS system features guidance amended to update the 'Select Returns tab' section to incorporate that all 'effective' returns are listed for the last six months but other periods can be viewed by altering the start and end dates.
Debt and return pursuit: CIS: timeline of events
CIS guidance on timeline of events updated to remove references to pre-populated returns, replace SAFE with ETMP, add the last paragraph under 'Paying deductions of tax' and add a new section on 'Locked CIS credits'.
Debt and return pursuit: CIS: IDMS and CIS
CIS guidance on IDMS updated with new 'Monthly and quarterly reconciliation', 'IDMS CIS work items' and 'Linking CIS work items' sections and removal of the 'Returns tick sheet' section.
Debt and return pursuit: CIS: recording Nil payment declarations on BROCS
CIS guidance on declaring Nil on BROCS updated to explain the requirements before April 2015 and from April 2016, note no further action's required if CIS monthly returns show nil deductions from subcontractors, and info on schemes with PAYE element.
Debt and return pursuit: CIS: cessations
CIS cessations guidance updated to replace 'P35' with 'FPS' and last line removed concerning CIS deductions and returns being passed to BROCS from April 2008.
Debt and return pursuit: CIS: cancelled scheme one year only
CIS guidance on cancelled scheme one year only deleted as it's not longer required within manual.
Debt and return pursuit: CIS: the IDMS automatic process: CIS letters
CIS guidance page on the IDMS automatic process and letters was deleted as it's no longer relevant.
Debt and return pursuit: CIS: the IDMS automatic process: managing the worklist
CIS guidance on managing the IDMS worklist updated to remove reference to values between £100 and £500 as well as the bullet list on how this was calculated.
CIS: penalties: issuing the penalty through SAFE
CIS penalties guidance on issuing the penalty via SAFE updated to replace mention of the CIS team in Newry with NICEO in Newcastle and a new section added for 'Notice for returns due on or after 19 June 2015'.
Debt and return pursuit: CIS: contractor's response: request for pre-populated monthly returns
CIS guidance on requests for pre-populated monthly returns has been updated throughout as it's no longer possible to issue a pre-populated return.
CIS guidance regarding a contractor advising a return has been sent to HMRC was updated to revise the section for 'Return not found' to ask the customer to resubmit the return electronically.
Debt and return pursuit: CIS: contractor's response: contractor advises that return incorrect
CIS guidance regarding a contractor advising the return is incorrect was updated to add a bullet to ensure the correct amount has been paid.
Customer contact guidance regarding authorised and non-authorised third parties updated to introduce new guidance concerning verbal authority for SA.
Time To Pay: Time To Pay requests: offsetting losses
TTP guidance on offsetting losses updated with revised contact point for referring cases to Compliance.
Pre-enforcement: consider the defaulter: customers with health issues
Customers with health issues guidance updated to remove the 'Tax credits staff' and 'Field Force (FF)' paragraphs from the 'Dealing with third parties' section as link added to DMBM585180 at bottom of page for referring vulnerable customers to NES
Time To Pay: Setting up Time To Pay: VAT cases
TTP VAT guidance updated to amend the first bullet in the 'Debt not yet on IDMS' section to replace the reference to DTR notes with sending a memo to a mailbox.
Time To Pay: Time To Pay requests: debts less than £250,000
The TTP guidance for debts less than £250,000 has been updated to amend the 'Above three months' section for individual debts to reflect the relaxation of income and expenditure following DM Notice 22-16.
VAT guidance on deregistered customers and revenue losses updated to amend the bullets in the Remission - Disputed debts section regarding capturing a VAT915 to EF and sending it to the noted tray.
2016
The Bigword interpretation service guidance has been updated to clarify that debit or credit card details should not be taken from an interpreter.
Debt and return pursuit: PAYE: introduction to PAYE: payments: payment methods
PAYE payment methods guidance updated to correct postal address for cheque payments.
Set-offs - S130 FA2008: objections to set-off
Set-offs guidance regarding objections updated with the new mailbox details for the Corporate Finance, Tax Accounting Policy (TAP) Team .
Debt and return pursuit: miscellaneous charges: contents
The miscellaneous debt and return pursuit guidance chapter has been updated to include a new page on employment-related securities penalties at DMBM570255.
Debt and return pursuit: PAYE RTI: penalties: contents
PAYE RTI guidance chapter on penalties updated to include two new pages on 'Late-filing penalties' and 'Penalty appeals'.
MARD dispute guidance for Field Force archived as content superseded by other updates.
Dispute guidance for MARD team archived as content superseded by other updates.
MARD dispute guidance for other EIS teams archived as content superseded by other updates.
MARD dispute contents page archived as content superseded by other updates.
MARD guidance on requests for recovery sent to other countries was updated throughout.
MARD guidance on requests for precautionary measures was updated to expand it slightly for those from other countries.
MARD contents page for recovery requests received from other member states archived as content superseded by other updates.
MARD contents page for notification requests received from other member states archived as content superseded by other updates.
Guidance chapter on MARD (social security debts) restructured for new and amended guidance pages within.
MARD guidance about the agreement was updated to expand the list of countries covered beyond the EU member states originally listed.
MARD guidance on requests sent for precautionary measures was deleted.
MARD guidance on receiving requests for precautionary measures was deleted.
MARD guidance on roles and responsibilities was deleted.
MARD guidance on roles and responsibilities was deleted.
MARD guidance on requests for information received from other countries updated to restructure the page and amend the steps for handling requests.
MARD guidance on requests for information sent to other countries has been updated to elaborate in the 'General' section.
MARD guidance on the IDU action with requests for notification from other countries has been updated to add an HMRC systems check to the 'Request accepted' section and mention of 'Certificate of service' for successful notifications.
MARD guidance on the FF/EIS SW Team action with requests for notification from other countries has been updated to add references to the certificates of service.
MARD guidance regarding requests for notification sent to other countries updated to replace "member state" with "country" and add a step to review the case and consider next action in the 'Document service...' sections.
MARD time to pay guidance page deleted as content incorporated into other pages.
The enforcement and insolvency criteria guidance on distraint has been updated to include Taking Control of Goods, expand on the reasons why distraint or TCoG action wouldn't be taken and add the referral route for such cases to LAST.
Time To Pay: agreeing or rejecting Time To Pay: VAT surcharges
The time to pay guidance regarding VAT surcharges has been updated to include an additional paragraph under 'Due date for payment' to clarify the position with TTP requests and refusals.
TTP: Time To Pay requests: VAT cases
The time to pay guidance on VAT cases has been updated to include a section on 'VAT group companies' and how to consider TTP requests from them.
Debt and return pursuit: securities for PAYE and VAT
The securities for PAYE and VAT guidance has been updated with the sole email and phone contact details for the DM securities SPoC and references to SI have been replaced with FIS.
Payment processing and accounting: irregular payments: postage stamps and postal orders
Change to process for dealing with postage stamps received in lieu of payment, affects anyone who deals with customer post.
Debt and return pursuit: Self Assessment: revenue determinations: introduction
The SA revenue determinations introduction has been updated throughout.
Debt and return pursuit: Self Assessment: revenue determination: automatic calculation
Page archived as guidance was no longer applicable.
Debt and return pursuit: Self Assessment: revenue determinations: contents
The SA revenue determinations guidance regarding automatic calculations at DMBM518030 was deleted.
The SA guidance on calculating the amount of a determination has been updated throughout.
Debt and return pursuit: Self Assessment: revenue determination: how to raise a determination
The SA guidance on how to raise a determination has been updated throughout.
The PAYE guidance on the types of annual return and due dates was updated to amend the 'Who completes it' text for the P11D(b).
Debt and return pursuit foreign cases (MARD EU States) contents page updated to amend references from MARD to International Debt Unit, MARD, delete chapters 560020, 560180, 560185 and add new chapter 560190.
Debt and return pursuit: PAYE RTI: contents
New chapter added to the manual for PAYE real time information (RTI) guidance.
Debt and return pursuit: contents
Link to new PAYE RTI chapter added to debt and return pursuit guidance contents page.
Debt and return pursuit: PAYE pre-RTI: contents
Existing PAYE guidance chapter renamed to 'PAYE pre-RTI' following addition of new 'PAYE RTI' guidance chapter.
The Child Benefit pre-enforcement guidance regarding referring a case for enforcement has been revised.
Debt and return pursuit: Child Benefit overpayments: action on recovery team
Page archived.
Debt and return pursuit: Child Benefit overpayments: hardship: general
Page archived.
Debt and return pursuit: Child Benefit overpayments: hardship: contents
Page archived.
Debt and return pursuit: Child Benefit overpayments: contents
The Child Benefit hardship guidance chapter and its two pages (general and action on recovery section) has been deleted.
Noting the record: introduction
The introduction for the noting the record guidance has been updated to advise that notes regarding rude, aggressive, angry and/or abusive customers should only be recorded on IDMS Notes and Assets.
Noting the record: IDMS notes - best practice
The IDMS notes best practice guidance has been updated to advise that notes regarding abusive or violent customers should be recorded on IDMS Notes and Assets.
Debt and return pursuit: PAYE: end of year: overpayments: reallocation
The PAYE end of year reallocation guidance was updated to include "or to ETMP" and remove "or to the same reference in EMTP" from the second paragraph.
Pre-enforcement: consider the defaulter: customers with health issues
The pre-enforcement guidance on 'customers with mental health issues' has been renamed to remove "mental" and widen the guidance to include disability and physical health issues, update some contact numbers and add a link to a consent form.
Page archived.
Page archived.
Debt and return pursuit: Self Assessment: contents
Self Assessment guidance regarding customers requiring assistance in an outstanding SA return situation moved from DMBM519000 to DMBM518500 to free up page range for new PAYE RTI guidance.
Time To Pay: agreeing or rejecting Time To Pay: rejecting Time To Pay
Time to pay guidance on rejecting TTP requests has been updated to remove the instruction to issue a TTP rejection letter for written requests and to advise that requests can and should generally be rejected by phone.
The Child Benefit guidance relating to the death of sole or both customers was revised.
Debt and return pursuit: Child Benefit Overpayments: death of one or more parties: death of child
The Child Benefit guidance regarding death of a child has been revised.
Debt and return pursuit: Child Benefit overpayments: recovery actions: general
The Child Benefit guidance on general recovery actions has been updated to add a paragraph concerning Regulation 21 of the Child Benefit (Decisions and Appeals) Regulations 2003.
Debt and return pursuit: Child Benefit overpayments: recovery actions: time to pay
The Child Benefit guidance regarding time to pay has been slightly amended to remove obsolete information about payment by Direct Debit.
Debt and return pursuit: Child Benefit overpayments: recovery actions: composition offers
The Child Benefit guidance regarding composition offers has been revised.
Debt and return pursuit: Child Benefit overpayments: recovery from continuing entitlement: general
The Child Benefit general guidance regarding recovery from continuing entitlement has been revised.
The Child Benefit guidance page regarding recovery from continuing entitlement and seeking content has been deleted.
Debt and return pursuit: Child Benefit overpayments: recovery from continuing entitlement: contents
The Child Benefit guidance regarding recovery from continuing entitlement and seeking consent has been deleted.
The Child Benefit guidance regarding recovery from continuing entitlement and commencing direct recovery action has been revised.
The Child Benefit guidance regarding recovery from continuing entitlement and long-term recovery review has been revised.
The Child Benefit guidance on recovery from continuing entitlement and weekly paid cases recovery near an end has been revised.
The Child Benefit guidance regarding recovery from continuing entitlement and recovery complete has been revised.
Debt and return pursuit: Child Benefit overpayments: suspension of recovery: general
The Child Benefit general guidance regarding suspension of recovery has been revised.
The Child Benefit guidance regarding restoring payment following recovery from continuing entitlement has been deleted.
Debt and return pursuit: Child Benefit overpayments: suspension of recovery: contents
The Child Benefit guidance regarding restoring payment following recovery from continuing entitlement has been deleted.
Debt and return pursuit: Child Benefit overpayments: revenue losses: form to use
The Child Benefit guidance regarding revenue losses and the form to use has been revised.
The Child Benefit guidance regarding completing and authorising forms C495 to add the first paragraph about debts of £20,000 or more, amend the step concerning CBOL, and add the last paragraph about the monthly checks.
Debt and return pursuit: Child Benefit overpayments: revenue losses: action after authorising C495
The Child Benefit guidance regarding the action after authorising C495 has been amended to remove reference to the C495 validator and instead mention the balancing checks and annual balance.
The Child Benefit guidance regarding the action on the recovery team has been revised.
Debt and return pursuit: Child Benefit overpayments: disputes: general
The Child Benefit overpayments general dispute guidance page has been revised.
Debt and return pursuit: Child Benefit overpayments: disputes: abatement
The Child Benefit guidance on disputes and abatements has had slight amendments.
Debt and return pursuit: Child Benefit overpayments: overpayments recoverable from a third party
Child Benefit overpayments guidance on recovering from a third party was updated to add a scenario for a payment being made into a third party's account and update the section on 'Recovery complete'.
Debt and return pursuit: Child Benefit overpayments: overpayments of replacement payments
Child Benefit overpayments guidance regarding replacement payments has been fully updated.
Child Benefit overpayments guidance regarding customer in receipt of a DWP benefit updated to remove the section on 'Income-based JSA' and 'Review period', add the remission type and amend the bullets in the 'Customer refuses to pay' section.
New enforcement guidance page on taking control of goods and its general purpose and the responsibility of the enforcement agent.
Pre-enforcement: coding out: Self Assessment (SA) and Tax Credit (TC) overpayments: IDMS campaign
Pre-enforcement, coding out guidance updated due to the coding limit being increased form £3k to £17k.
Pre-enforcement, coding out guidance updated due to the coding limit being increased form £3k to £17k.
Pre-enforcement, coding out guidance updated due to the coding limit being increased form £3k to £17k.
Pre-enforcement, coding out guidance updated due to the coding limit being increased form £3k to £17k.
Pre-enforcement, coding out guidance updated due to the coding limit being increased form £3k to £17k.
Pre-enforcement: coding out: collecting debts from taxpayer’s wages
Pre-enforcement, coding out guidance updated due to the coding limit being increased form £3k to £17k.
Debt and return pursuit: PAYE recovery and associated processes: special arrangements/schemes
New PAYE care and support employers guidance page added to the special arrangements/schemes section.
New enforcement action guidance chapter added on taking control of goods (TCOG) incorporating the original guidance published in Business Guidance Note 014-14.
Enforcement action: distraint: introduction to distraint: some definitions used in this manual
Updated enforcement action guidance on distraint definitions to remove old information about taking control of goods prior to its introduction.