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HMRC internal manual

Debt Management and Banking Manual

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

IDMS will check each Taxpayer Record to see if a phone number is held.

No phone number held

If no phone number is held the case will be sent for automatic phone tracing unless it was referred for tracing in the last six months.

If no phone number is traced or a trace has taken place in the last six months, IDMS will issue an IDMS1.

Phone number held

The DMTC uses predictive dialling equipment which:

  • dials the phone number automatically
  • presents the employer details to the DMTC collector when the phone is answered.

Phone calls are made by running a series of ‘campaigns’ in order to make contact at the earliest opportunity. For example, Band 4 work items or work items where there is an agent acting may be phoned during business hours. Band 7 work items, smaller businesses, may be phoned during the evening.

IDMS will advise the DMTC if the employer has been contacted before and the DMTC will give a different message to an employer who has received calls before. These messages will increase in strength each time the same employer is contacted.

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Case referred back from DMTC

A work item, or work items, will remain with the DMTC until it’s either cleared or after a set period of time (window), based on the Band Type. Where DMTC have not made contact within the window, IDMS will automatically issue form IDMS1. Where contact is made, the DMTC collector will set an appropriate next action on IDMS according to the outcome of the call (wrap-up code).

Depending on the next action set, the cases will either:

  • be referred for clerical action in the DTO
  • take automatic compliance activity on IDMS to establish the debt.

Where a work item requires clerical activity in the following circumstances:

  • cessation
  • cancellation
  • no payment, ‘Nil due’

the DMTC collector will code the work items for action by a clerical caseworker at the DMTC. Following review at the DMTC, the work items may be presented for follow up action at the DTO.