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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Customer contact: Outdoor calls: Payment not obtained

Where you:

  • have answered any arguments or queries raised by the customer
  • are satisfied that the amount being demanded is correctly due and payable
  • have confirmed that none of the special circumstances set out at DMBM511520 exist
  • have not been able to obtain payment

you should:

  • warn the customer that:


  • failing to pay will result in the commencement of recovery proceedings
  • interest and where appropriate penalties will be added to the total sum due


  • assess whether there are distrainable effects at the premises you are visiting.