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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE: in-year process: IDMS actions: overview

If payment is not made after appropriate demands or after a certain time, BROCS will send a work item to IDMS for any months or quarters outstanding.

IDMS will link the work item to any other in-year months or quarters for the same deduction year, but if the other work items have an established debt, the new work item will be suspended which has the effect of putting the work item(s) on a long BF to 01-01-2038.

For work items not suspended, IDMS will set the next action after considering if the item:

  • is not suitable for the automatic process
  • is appropriate for a phone call
  • requires an IDMS1
  • requires automatic compliance activity to establish the debt.