Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Customer contact and data security: contact with third parties: outdoor calls: levying without customer present

If you need to levy but the customer is not present, then you need to deem who is the next responsible person. You should follow the guidance at DMBM655760.