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HMRC internal manual

Construction Industry Scheme Reform Manual

Office Manager Guide: Debt Management & Banking (DMB)

Tasks undertaken by this team

Banking Units

Members of this team bank subcontractor deductions sent to HMRC by contractors and allocate them to BROCS for years up to 5 April 2013, and ETMP from 6 April 2013.

Debt Management Telephone Centre

Members of these teams pursue contractors by telephone for all outstanding returns and CIS penalties.

Debt Technical Offices

Members of these teams deal with outstanding returns and CIS penalties.

Miscellaneous Charges Unit (formerly the SAFE Unit)

Members of this team respond to enquiries from contractors on CIS penalties, such as

* Payments
* Allocation details
* Repayments

This team do not deal with any enquiries about contractor returns.

Tracing Units

Members of these teams handle RLS items.

CISR user roles required by this team

Debt Management

On the Debt Management team staff should be allocated the CISR Pursuit Officer role. This allows them to deal with the following CIS tasks

  • identification of customers and authentication of contacts
  • issue replacement pre-populated returns
  • manually log and capture nil returns
  • update customer details

To carry out some or all of these tasks a team member may need to view a customer’s CIS record. They may also need to view or check details of previous contacts with the customer (or customer’s representative).