The following abbreviations are used in the Insolvency Manual.
| ACT | Advance Corporation Tax |
| AiB | Accountant in Bankruptcy |
| AMP | Average Monthly Payment |
| AO | Administration Order |
| AP, A/P, ape | Accounting Period, Accounting Period Ended |
| APS | DMB Accounting & Payment Service |
| ASN | Assessment Sub Number |
| BACS | Bankers Automated Clearing System |
| BRO | Bankruptcy Restriction Order |
| BROCS | Business Review of Collection Service (Accounting Framework for Employers) |
| BRU | Bankruptcy Restriction Undertaking |
| BY | Bankruptcy |
| CA 1985 | Companies Act 1985 |
| CAO | Company Administration Order |
| CART | Civil Asset Recovery Team |
| CBO | Child Benefit Office |
| CBS | Central Banking Service A&PS Newcastle |
| CCBC | County Court Bulk Centre |
| CCJ | County Court Judgment |
| CCP | Revenue Policy, Cross Cutting Policy |
| CES | Company Extracts Section |
| CHAPS | Clearing House Automated Pay System |
| CIS | Construction Industry Scheme |
| CODA | Computerisation of Schedule D |
| COEG | Contracted Out Employment Group NICO |
| COTAX | Company Tax |
| CP | Company Payment |
| CRI | Centre for Revenue Intelligence |
| CRC | Create Return Charge (function on SA system) |
| CRN | Company Registration Number |
| CRU | Civil Recovery Unit |
| CSA | Company Scheme of Arrangement |
| CSP | Computer Support for PAYE |
| CT | Corporation Tax |
| CTA | Corporation Tax Assessing System |
| CTC | Corporation Tax Collection System, Child Tax Credit |
| CTSA | Corporation Tax Self Assessment |
| CVA | Company Voluntary Arrangement |
| CVL | Creditors’ Voluntary Liquidation |
| DARM | Debt and Return Management |
| DAS | Debt Arrangement Scheme |
| DCI | Departmental Central Index |
| DDA | Director Disqualification Act |
| DDU, DU | Director Disqualification Unit |
| DMB | Debt Management & Banking |
| DMCS | Debt Management Compliance Service |
| DMFMT | Debt Management Functional Management Team |
| DMU | Debt Management Unit |
| DPA | Data Protection Act |
| DPTC | Disabled Persons Tax Credit |
| DPP | Debt Payment Programme |
| DRG | Debt Recovery Group |
| DTI | Department of Trade and Industry |
| DTR | Departmental Trade Register |
| DWP | Department of Work & Pensions |
| EA 2002 | Enterprise Act 2002 |
| ECO | Employer Compliance Office |
| ECS | Employer Compliance Service |
| EIS | Enforcement & Insolvency Service: Belfast, Edinburgh & Worthing |
| EMY | Estimated Monthly Yield |
| ENDX | Employer Index |
| EOBS | Enforcement Office (EIS) Business System |
| EOM | Enforcement Office Manual |
| EOY | End of Year |
| EPA | Employment Protection Act |
| ER | Electronic Referral |
| ERA | Employment Rights Act |
| FMT | Functional Management Team |
| FoI | Freedom of Information Act |
| FTVA | Fast Track Voluntary Arrangement |
| GCD | General Claims District |
| HCJ | High Court Judgment |
| HoD | Head of Duty (system) |
| IA 1986 | Insolvency Act 1986 |
| ICHU | Insolvency Claims Handling Unit |
| ICU | Insolvency Compliance Unit |
| IDMS | Integrated Debt Management System |
| IMU | Instalment Monitoring Unit |
| INS | Insolvency Manual |
| IP | Insolvency Practitioner |
| IPCU | Insolvency Practitioners Control Unit |
| IPO | Insolvent Partnership Order |
| IR 1986 | Insolvency Rules 1986 |
| IRIS | Inland Revenue Information System |
| IS | Insolvency Service |
| IVA | Individual Voluntary Arrangement |
| IVT | Input Via Terminal |
| L, LX | Penalty Markings in NIRS 2 |
| LAN | Local Action Notice |
| LEL | Lower Earnings Limit |
| LFC | Letters and Forms on Computer |
| LLP | Limited Liability Partnership |
| LNP | Late Notification Penalty (NIRS 2) |
| LPU | Law of Property Act |
| LPR | Legal Personal Representative |
| LRU | Legal Recovery Unit |
| LVO | Local VAT Office |
| MSB | Money Service Businesses |
| MTIC | Missing Trader Intra-Community |
| MU | Management Unit |
| MVL | Members’ Voluntary Liquidation |
| NAT | Network Advice Team |
| NIC, NICs | National Insurance Contributions |
| NICO | National Insurance Contributions Office |
| NINO | National Insurance Number |
| NIRS, NIRS 2 | National Insurance Recording System |
| NIU | National Insolvency Unit |
| NMW` | National Minimum Wage |
| Non-pref. | Non preferential |
| NRN | No Registration Number |
| NTC | New Tax Credits |
| NU | Network Unit (A&PS), Net Underpayment |
| OOJ | Out of Jurisdiction |
| OR | Official Receiver |
| OU | Organisation Unit |
| P&S | DMB Process & Strategy |
| PAYE | PAYE As You Earn |
| PD | Public Departments |
| PDU | PAYE Directions Unit |
| PINT | PAYE Interest |
| PLA | Permanent Local Action |
| PLN | Personal Liability Notice |
| PMST | Post VA Debt Monitoring Support Team |
| POA | Payment on Account |
| POP | Permanent Overpayment |
| PPOB | Principal Place of Business |
| Pref. | Preferential |
| PRP | Profit Related Pay |
| PSA | PAYE Settlement Agreement |
| PVA | Partnership Voluntary Arrangement |
| QAT | Quality Action Team |
| REC | Recovery Manual |
| RLS | Returned Letter service |
| RP | Revenue Policy |
| RPB | Recognised Professional Body |
| RPO | Redundancy Payments Office DTI |
| RTC | Receivables Telephone Centre |
| SA | Self Assessment |
| SAM | Self Assessment Manual |
| SC | Subcontractor |
| SCI | Special Civil Investigations |
| SDLT | Stamp Duty Land Tax |
| SEE | Small Earnings Exception |
| SERPS | State Earnings Related Pension Scheme |
| SES | Self Employment Services |
| SLC | Student Loans Company |
| SLD | Student Loan Deduction |
| SMP | Statutory Maternity Pay |
| SPP | Statutory Paternity Pay |
| SOS | Secretary of State |
| SSP | Statutory Sick Pay |
| SP | Summary Proceedings |
| STIU | Special Trades Investigation Unit |
| TCO | Tax Credit Office |
| TDO | Taxpayer District Office |
| TIS | Taxpayer Information Screen (IDMS) |
| TP | Taxpayer |
| TTP | Time to Pay |
| UTR | Unique Taxpayer Reference (SA) |
| VA | Voluntary Arrangement |
| VALID | VAT Access and Local Input of Data |
| VAS | Voluntary Arrangements Service |
| VAT | Value Added Tax |
| VISION | VAT Information System Inter-Office Network |
| WFTC | Working Families Tax Credit |
| WI | Work item |
| WPA | Walking Possession Agreement |
| WTC | Working Tax Credit |
| WUP | Winding Up |
