Recent updates to the Debt Management and Banking Manual


Below are details of the amendments that were published on 1 June 2009 (see the update index for all updates)


SectionDetails of update
DMBM206620 Issue receipt by IT system: IRIS - new page
DMBM210140 Stranded Repayment Interest and Incorrect credits - new chapter
DMBM210250 Payment Allocations: IRIS - new chapter
DMBM215000 Duty Repaid In Error-Repayment (DRIER) – new chapter
DMBM216000 Obtaining a credit to reconcile an accounting record – new chapter
DMBM234715 Bank Lodgement Adjustments and discrepancies in SA – new page
DMBM522100 PAYE: End of Year: New chapter added
DMBM524800Verification and associate procedures in the CIS unit: Pages DMBM524800 to DMBM524990 have been deleted as this work is now carried out by Newry Processing.
DMBM530000 New page added at DMBM531600.
DMBM530420 VAT: VISION: Text relating to returns in excess of £1 billion, moved to new page DMBM531600.
DMBM570240 Miscellaneous charges: Section 350 Assessments: Chapter expanded to include information on how S350A arise.
DMBM570280 Debt and return pursuit: Miscellaneous charges: Health in pregnancy grant overpayments - new page incorporating BGN48/09
DMBM605120 Pre-enforcement: Preparing a case for enforcement: Quality Gateway checks for direct taxes. The guidance has been updated and the timing of the QG checks has been amended.
DMBM605420 Pre-enforcement: General considerations: Amendments to factors affecting the customer’s ability to pay.
DMBM605450 Pre-enforcement: Preparing a case for enforcement: CCP criteria. Information on page enhanced.
DMBM656340 Distraint: Costs and accounting: DMBM656340 rewritten and merged with page DMBM656350, so DMBM656350 deleted. New page title: Accounting for costs and LOMR/ MIS.
DMBM656420 Distraint: Irrecoverable distraint costs: Page updated.
DMBM656430Distraint: Costs and accounting: Irrecoverable distraint costs paid later: Page deleted.
DMBM656450Distraint: Costs and accounting: Interim balance of distraint costs: Page deleted.
DMBM656460Distraint: Costs and accounting: Balancing distraint costs at the end of the account: Page deleted.
DMBM660810 Summary proceedings costs and charges: Pages DMBM660900 & DMBM660910 have been deleted.
DMBM665140 CCP: Receiving cases for county court proceedings: Page updated.
DMBM668610 CCP: Fees and charges: Pages DMBM668730 & DMBM668740 have been deleted.
DMBM685000 Transfers to Enforcement and Insolvency Services (EIS): The guidance has been rewritten, updated and renumbered to encompass all recent changes.
DMBM900110 SOCA: Updated guidance.