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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
, see all updates

How to do a compliance check: starting a compliance check: working with DMB to deal with debt and tackle non compliant customer behaviour: reducing spurious debt

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

During your compliance check you must consider the following and take the appropriate action.

If you have issued an estimated assessment or there are likely to be collection difficulties, you must make DMB aware of these issues immediately and where possible provide information on the person’s assets to assist enforcement action. You can provide this information by email to the appropriate Work Allocation Mailbox (WAM), (This content has been withheld because of exemptions in the Freedom of Information Act 2000) or by using form MS134, which is available in SEES (where this is appropriate).

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Additionally direct tax caseworkers should follow the guidance at EM3970.

To ensure DMB staff can contact the right person, make sure that your contact details are in the notes space on appropriate systems such as SAFE (for penalties) using a standard format of

  • date enquiry opened, followed by
  • name
  • PID/Staff number
  • contact number.