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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE: in-year process: IDMS actions: IDMS1

Work items which require an IDMS1

IDMS will automatically issue an IDMS1 where either:

  • a phone number is not available
  • DMTC have not been able to speak to the employer
  • the work items are not appropriate for immediate issue of form P100 or P101 because no enforcement signal is set on the previous month/quarter work item.

If no payment is received, the work item will be passed for automatic compliance activity to establish the debt.