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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Debt and return pursuit: Self Assessment: action by DMB Campaigns, Debt Technical Offices (DTO) and specialist teams: introduction

SA and IDMS

Before sending most new debts and returns to IDMS, SA will carry out some automatic activity, including the issue of returns, payment and return reminders, statements and SA359s as detailed in the debt and return background at DMBM515010.

IDMS action

From summer 2009 the majority of overdue debt and return cases are segmented within IDMS into various work areas referred to as ‘DMB campaigns’. IDMS out sorts the work items and will send them to either:

  • DMB campaigns
  • the appropriate Debt Technical Office (DTO)
  • specialist teams within DMB; for example, ICHU and National Non-Residents Unit.

DMB campaign cases

The majority of IDMS work items are selected for DMB campaigns and as part of this process IDMS and DMB campaigns identify high-risk and low-risk cases. Work items are segmented into various ‘campaigns’ and each campaign is then managed independently giving DMB greater flexibility and the ability to work each campaign differently.

IDMS will automatically sort the work items in accordance with each campaign’s specific rules and will either:

  • issue an automatic IDMS99 demand letter
  • send them to the Debt Management Telephone Centre (DMTC) for a phone call
  • pass them to the DTO associated to the specific campaign for a clerical review.

Depending on the requirement specific of each campaign, where an IDMS99 letter or DMTC contact does not secure the debt and / or return a follow up IDMS99 letter or further DMTC call may be made.

For further details about DMB campaigns please refer to the Debt Management and Banking (DMB) Intranet site, DMB Campaigns.

High Net Worth (previously CPR) / Expat cases

High Net Worth cases are dealt with by the High Net Worth Unit (HNWU) within Charity, Assets & Residence (CAR).

High Net Worth (HNW) and Expat cases can be identified by the presence of signals on SA, but there are no signals shown on IDMS.

The SA system recognises:

  • HNW cases by the presence of the CPR signal
  • Expat cases by the presence of the Expat signal.

Cases appearing on IDMS work list before they are due

In certain circumstances items will appear on an IDMS worklist before they are due; for example:

  • charge increase resulting from an amendment of a return. These items are due 30 days after the amendment to the return is received by the taxpayer. You must ensure that a statement has been issued before you commence collection action.
  • excessive claims to adjust payments on account. Where a claim to reduce is shown to be excessive following the processing of a return payments on account are reinstated:

    • in full where the total tax due as shown on the return is greater that the original payments on account
    • in part where the total tax due as shown on the return is greater that the revised payments on account, but less than the original payments on account.

The due date for this reinstated element is the same as that for the balancing charge, that is generally 31 January following the year of the return, but interest accrues from the original relevant dates and these items will appear on your IDMS work lists.

Where there is an increase to an existing work item you must check the origin of the increase on SA. You can identify reinstated payments on account by an amendment to the claim to reduce.

Joint debt action

It is vital for good customer service that you co-ordinate pursuit action for outstanding debts and returns.

Further information

For further information, see the following.

  • DMBM515010 SA debt and return background
  • DMBM516200 pursuing an SA debt or return - DMB Campaigns
  • DMBM516300 pursuing an SA debt or return - DTO and specialist teams
  • DMBM605000 linking debts and Quality Gateway checks

For further details on how to access and use any of the IDMS functions see the IDMS intranet site and the IDMS User Guide (IDMSUG).