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HMRC internal manual

Debt Management and Banking Manual

Create charges by IT system: Create charge in SAFE: Create ECS charges via electronic interface

Employer Compliance Penalties are raised by the Employer Compliance System (ECS) anddetails of these charges are notified to SAFE by electronic interface. A Customer AccountRecord (CAR) should always exist for these charges. Where, exceptionally, a CAR is notfound a report will be produced for the attention of the SAFE Team.