PAYE46111 - Employer returns: employer return post capture: underpayments (Action Guide)

If you are notified that an underpayment has been taken up either by a Debt Management Office or Enforcement Office or has been subsequently settled, follow steps 1 - 12 below. This Guide is presented as follows

For details of how to access any of the Employer Business Service functions use the [Index of Functions] button on the left of the screen.

Pre recovery action

There may be occasions when the Debt Management Office telephone you to establish the validity of a debt prior to taking any enforcement action

1. If you receive a call from the Debt Management Office or Enforcement Office satisfy yourself that the caller is genuine

• If you have any doubt about the identity of a caller

• Ask the caller for their telephone number and call them back
• If you have any concerns that the person contacting you is bogus this should be reported to the person in your office who is responsible for dealing with these matters

• Providing you are satisfied that the caller is genuine

• Provide any information requested by the caller to assist them in establishing the validity of the underpayment

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Receipt of form IDMS11

On receipt of a form IDMS11

2. Use Function AMEND EMPLOYER INDICATORS to set the 87X indicator on the employer record
3. Use Function AMEND EMPLOYER NOTES to note

• Form IDMS11 has been received
• The date recovery proceedings commenced
• Any other relevant information relating to the underpayment

4. Place the form IDMS11 in the employer record pad until the IDMS12 has been received

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Receipt of form 84/EO

On receipt of a form 84/EO

5. Use Function AMEND EMPLOYER INDICATORS to set the C154 indicator on the employer record

Note: If the 87X indicator is already set on the employer record for this year that indicator will need to be removed before you are able to set the C154 indicator

6. Use Function AMEND EMPLOYER NOTES to note

• Form 84/EO has been received
• The date enforcement proceedings commenced
• Any other relevant information relating to the underpayment
• Place the form 84/EO in the employer record pad until form the IDMS12 has been received

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Receipt of form IDMS12

On receipt of a form IDMS12

7. Use Function AMEND EMPLOYER INDICATORS to remove the 87X indicator from the employer record for the relevant year
8. Use Function AMEND EMPLOYER NOTES to review any relevant notes and amend / delete old notes as necessary
9. Retain the form IDMS12 along with the IDMS 11 in the employer record pad

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Receipt of form 85/EO

On receipt of a form 85/EO

10. Use Function AMEND EMPLOYER INDICATORS to remove the C154 indicator from the employer record for the relevant year
11. Use Function AMEND EMPLOYER NOTES to review any relevant notes and amend / delete old notes as necessary
12. Retain the form 85/EO along with the 84/EO in the employer record pad