HMRC internal manual

COTAX Manual

Pursuit: enforcement: transfers to enforcement and insolvency service

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

It may be appropriate for the Debt Management office to transfer pursuit to the Enforcement & Insolvency Service (EIS) where, for example:

  • recovery is appropriate at EIS because of the size of the liability
  • an AP has been requested by EIS
  • pursuit by the Debt Management office cannot continue and remission is not appropriate.

For more detailed information about transferring pursuit to EIS see DMBM690000 in the Debt Management Banking Manual and COM112020 for guidance on who issues claims for various insolvency types.