IHTM38202 - Non-resident taxpayers: Debt Management & Banking's (DMB) initial action


The DMB caseworker should create a new Debt Management Case Plan ( IHTM38041) and then either

you or the case owner should write to the taxpayer to

  • formally notify the claim(s) for tax,
  • request completion of account(s) and
  • issue a provisional calculation for payment.