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HMRC internal manual

Compliance Handbook

The managing serious defaulters (MSD) programme: customer contact

If a customer contacts you as a caseworker to ask about Managing Serious Defaulters (MSD) you should inform the caller:

  • the decision to include the person in the programme was made centrally by the Serious Defaulters Management Unit (SDMU)
  • you have no information locally to give the person on this matter
  • the person should contact SDMU directly on the telephone number supplied in the letter.