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HMRC internal manual

Compliance Handbook

The managing serious defaulters (MSD) programme: what happens after the case has been referred to the SDMU

Once you have sent the form, a copy of the data that the system has sent to the Serious Defaulters Management Unit (SDMU) will be saved in your Sent Items folder in Outlook. You can check that message to help prevent making a duplicate referral.

The SDMU receives your data into the Serious Defaulters Database and will look at the case to decide whether inclusion in the Managing Serious Defaulters (MSD) programme is appropriate.

In formal penalty cases, the SDMU do nothing more until the appeal period (usually 30 days) has expired. In contract settlement cases the SDMU will make the check immediately.

If the SDMU need any more information they will contact you by email so the database record can be updated accordingly.

It is essential you promptly provide any further information requested because management activities can be severely hampered by missing data.