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HMRC internal manual

Compliance Handbook

The managing serious defaulters (MSD) programme: serious defaulters management unit (SDMU)

HMRC has set up a dedicated team to control and monitor the compliance of those defaulters included in the Managing Serious Defaulters (MSD) programme. This is called the Serious Defaulters Management Unit (SDMU).

The SDMU will:

  • review the information received, undertake additional checks and complete a risk assessment
  • tell the person by letter and give them an explanation about why they have been included in the MSD programme
  • design, update and manage the individual compliance programme for the person
  • monitor and review all filing and payment obligations and registration requirements for the following:

    • Self Assessment Returns
    • Employer Returns
    • Company returns
    • VAT Returns
    • CIS returns
  • remind the person of their obligations and consequences of the failure to meet these
  • work closely with RIS and prompt Standard Intelligence Packages (SIP) for mandatory compliance checks as appropriate
  • apply or instigate any necessary sanctions.