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HMRC internal manual

Debt Management and Banking Manual

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HM Revenue & Customs
Updated
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Debt and return pursuit: PAYE RTI: IT systems: IDMS

Contents

RTI work item types on IDMS
Cross referencing and linking of work items
Designatory data and updates to the taxpayer record and RTI work items
Worklist allocation rules for RTI work items
RTI work items being sent to a specialist office
RTI work items subject to enforcement action
IDMS forms and letters
Sending RTI work items to the DMTC
IDMS to Analytics and STRATA campaigns
{#RTI_work_item_types}Signals on IDMS

RTI work item types on IDMS

When charges on the Enterprise Tax Management Platform (ETMP) become overdue they trigger the creation of work items on the Integrated Debt Management System (IDMS). When the charge is greater than £200, an IDMS work item will be created. If the charge is less than £200, ETMP will look for any other charges greater than £0. Where these exist, if the accumulated total is greater than £200 then an IDMS work item is created for each charge. If the accumulated total is less than £200, these charges will not flow to IDMS until subsequent charges increase the total to greater than £200. {#Cross_referencing_linking}

Cross referencing and linking of work items

Automatic cross referencing

IDMS can automatically cross reference taxpayer records where it recognises a common reference. The introduction of RTI work items does not change this process.

Where you have traced other reference numbers for the same taxpayer you must update the Taxpayer Designatory Data screen with the new reference number in the relevant head of duty reference field to ensure that the automatic cross reference is effective. Once a cross reference is made the notation ‘Xref’ will appear on the Taxpayer Information Summary Screen to alert you that there is a cross reference.

Automatic linking of RTI work items in IDMS

IDMS automatically links the RTI work items where appropriate. However, RTI work items will not automatically link to BROCS work items.

To enable IDMS to automatically link RTI work items so that they follow the correct process path, IDMS treats the following work items as the same work item type.

  • In Year RTI Underpayment   
  • In Year RTI Specified           
  • In Year RTI Advance
  • In Year CIS Underpayment
  • In Year CIS Specified
  • PAYE EYU Underpayment

Interest charges raised for the corresponding charge will automatically link to that charge. Penalties do not link to their corresponding charge but will link with each instance of penalty; see DMBM519510 regarding late-payment penalties.

Manual linking new work items in IDMS

You can manually link and unlink RTI work items to and from any other work item types; however, you should only link work items together which are following the same process path.

{#Designatory_data_updates}For more information on linking please refer to IDMSUG500700.

Designatory data and updates to the taxpayer record and RTI work items

When a taxpayer record is first set up on ETMP an IDMS record is not immediately generated. Once a charge on this new record becomes overdue, ETMP will send a work item to IDMS together with relevant designatory data such as name, address and so on.

{#Worklist_allocation_rules}You should make any updates to designatory details on IDMS. IDMS will send these to BROCS regardless of whether there are open BROCS work items for the Taxpayer record and BROCS will in turn update ETMP.

Worklist allocation rules for RTI work items

{#RTI_work_items_specialist_offices}IDMS work allocation rules ensure that RTI work items follow the correct rules within IDMS and appear on the correct worklist in the correct office or campaign.

RTI work items being sent to a specialist office

The following offices will recognise RTI work items.

  • Insolvency Claims Handling Unit (ICHU)
  • Enforcement and Insolvency Service (EIS)
  • County Court Bulk Centre (CCBC)
  • International Debt Unit (IDU)
  • Estates and Trusts
  • Remissions

Where the same work item type is at any of these offices, RTI work items follow the relevant rules and either associate at the office or link to existing work items.

If you work in one of these offices and come across any of these work items you should:

  • review the case
  • take the next appropriate action in accordance with the relevant SWI. {#RTI_work_items_enforcement}

RTI work items subject to enforcement action

Where an in-year RTI specified amount is cleared by an in-year RTI underpayment for the same month and one of the following signals is set:

  • L
  • M
  • C
  • J

IDMS:

  • associates the Taxpayer and new RTI underpayment work item to the same role the RTI specified work item was on
  • sets the Next Action Date to ‘Today’
  • sets the Next Action to ‘Debt Review’.

If you come across any of these cases whilst working on IDMS you should:

  • review the case
  • take the next appropriate action in accordance with the relevant SWI. {#IDMS_forms_letters}

IDMS forms and letters

The following forms and letters recognise RTI work items.

EIS

  • IDMS2
  • IDMS3
  • IDMS5
  • IDMS6
  • Particulars of Debt (POD)

ICHU

  • Notification of Insolvency
  • Insolvency Claim

Instalment Arrangement (IA)

  • IDMS7
  • IDMS8
  • IDMS9 all versions

Enforcement

  • Forms 33
  • Particulars of Claim (POC)

Debt and return

  • IDMS99
  • Statement of Liability (SOL)

Particulars of Debt (POD) and Particulars of Claim (POC)

The pleadings within POD and POC form have been enhanced to include the new work items when you take enforcement action in the high court or the county court. Currently, all county court proceedings (CCP) claims are dealt with clerically as the IDMS interface to the courts services is unavailable. {#Sending_RTI_DMTC}

Sending RTI work items to the DMTC

As part of the collection strategy the RTI work items will be available for selection by the DMTC so that they can phone these employers as part of campaigns. IDMS sends the work items to the DMTC at the appropriate time.

{#IDMS_analytics_STRATA}The DMTC makes a phone call to the customer. Where no contact has been made or the window end date has passed, IDMS moves the work item from the DMTC, to the relevant segment to continue the appropriate collection strategy.

IDMS to Analytics and STRATA campaigns

Once in IDMS the RTI work items and signals are sent to Analytics (ADEPT), along with all the other information held on IDMS, overnight. This means that Analytics can use the information available to decide the best action to take to move the case on within campaigns.

ADEPT receives IDMS new and updated work item information on a daily basis. This information is stored, and using pre-set triggers, passes the information to STRATA. STRATA looks at the relevant head of duty collection strategy and passes this information to IDMS to take the appropriate action. {#Signals}

Signals on IDMS

The following signals have been added to the IDMS system.

Screen: Details Tab Explanation Screen shown Updateable online
Actual Cessation Date Date set where scheme has actually ceased. Where no date is set no information is displayed. Designatory Details No
Bankruptcy Company Administration. Voluntary Administration Indicates Insolvency    
Either ‘Bankruptcy ‘Company Administrator’ or Voluntary Administration appears dependant on which set. Signals tab within Designatory Details No
  Barrister Senior Clerk  
(Signal set on ETMP) Advises a Barrister’s senior clerk’s PAYE scheme. Signals tab within Designatory Details. No  
  Care Worker Advises Care Worker PAYE scheme. If case is not a Care Worker scheme no information is displayed. Signals tab within Designatory Details. No
  Company ‘Struck Off’ ‘Company Struck Off’ appears when set. If company is not struck off no information is displayed.    
  Signals tab within Designatory Details. No    
  E-mail Email address screen for taxpayer. Designatory Details Yes
  Expat      
(Signal set on ETMP). Indicates internal employment. ‘Expat’ appears when set. Signals tab within Designatory Details. No
  IR35    
(Signal set on ETMP). IR35 Employer
‘IR35’ appears when set. Signals tab within Designatory Details. No    
  Payment Frequency Indicates the frequency of payment and is displayed as Annual, Monthly or Quarterly. Designatory Details Yes
  Potential Cessation Date Date set where the scheme is a potential cessation. Where no date is set no information is displayed. Designatory Details No
  Quantification Signal set to Y when amount of tax due has been quantified. View work Item and Create work item. Yes - Create work item only
  2nd Refs tab Select to view all the other references associated with the taxpayer. Designatory Details Yes
  Security Signal Box ticked where security payment made by employer. Signals tab within Designatory Details. Yes
  SPC Ref Service Provider Company reference. This is enabled for both PAYE and RTI work items. Designatory Details No
  Year to date Signal set to Y when Employer moves to RTI and advises what is due to date. View work Item and Create work item. Yes - Create work item only