Debt and return pursuit: PAYE: payment schedule requests: action taken by Debt Technical Offices (DTOs)
A request will be received in writing direct from the employer through correspondence or a WAM from the PAYE Employer Office or Banking Employer Unit and by telephone in response to contact from HMRC and will be sent to you because BROCS shows the case as working with your campaign/SPoC.
Relevant correspondence will be marked if it refers to a request that is already working with you.
Where you identify a new request comes from a large business and is particularly complex you should contact the appropriate CRM/CC in LBS or L&C and liaise over who should handle the request.
New request for current year and for three months/payments
If a new request is for the current year and only covers the last three months or three payments then either:
- phone the requestor and give the information
- write with the information if you are unable to make contact by phone.
Put a note on BROCS actions along with the date “Three month payt detail given- DTO.” Add your office numeral to assist in identification.
New request for current year and more than three months/payments
If a new request and is for details covering the current year (but for more than the past three months or three payments) and/or previous years issue the SEES response letter (DMGEN30 for employer reply or DMGEN40 for agent reply).
Where you have replied to an agent you should also issue the letter to employer in agent reply cases (DMGEN50).
Put the following note on BROCS actions, along with the date “Payment schedule response letter issued -DTO.” Add your office numeral after the initials ‘DTO’ to assist in identification of replies.
No reply received
If no reply is received dead file the correspondence.
If a reply is received:
- deal with it accordingly
- update BROCS notes with the date and “Payt Sch. reply rec’d/dw-DTO”
- add your office numeral to assist in identification.
In all circumstances ensure that IDMS records are suitably updated.
Use the payment schedule flowchart (PDF 22kb) to guide your actions.