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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: Self Assessment: debt and return background: interaction of work items

Interaction of outstanding debt and/or return work items

Where there is an outstanding debt and / or return the SA computer system will transfer the work item(s) to the Integrated Debt Management System (IDMS). The new work item(s) are allocated to either

  • DMB Campaigns
  • the Debt Technical Office (DTO)
  • specialist teams within DMB, for example ICHU and National Non Residents Unit

IDMS treats each debt and return work item for a taxpayer as separate case.

Once the work item(s) are in IDMS any ‘new’ criteria on the case will simply update the work item regardless of the nature of the new criteria. See also section ‘PCA Signal’.

When there are no open work item(s) on IDMS and new work item(s) are received, IDMS will automatically link the work items together under a master reference. This allows the case to follow one process path.

Generally, when there are existing work item(s) on IDMS and new work item(s) are received IDMS will not automatically link the work item(s) to the master reference. If the same process path is not appropriate the work items should not be linked to allow a specific process for the required work item(s). Although the work item(s) are not linked they will still be associated to the taxpayers UTR and will be visible when viewing the taxpayers record on IDMS.

Interaction of SA work items and non SA work items

Pre SA debts, Corporation Tax (CT), Pay As You Earn (PAYE) and NIC2 outstanding debt and return work items are sent to IDMS, and providing IDMS holds the SA UTR, IDMS will automatically cross reference the other head of duty work item(s) to the IDMS SA record.

Where a pre SA debt or other head of duty debt or return is outstanding for the same taxpayer, pursuit action should be co-ordinated and linked to the IDMS master reference so that the total debt can go down the same enforcement path if appropriate.

For further details about IDMS please refer to the IDMS site on the Intranet or the IDMS User Guide (IDMSUG).