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.