Debt and return pursuit: PAYE: in-year process: IDMS actions: IDMS actions on receipt of a payment
After processing a payment, BROCS will send an update to IDMS when there is an open work item on IDMS for the month(s) concerned. The update will clear the work item(s) except where either:
- there is an established debt with an enforcement signal set (other than A)
- the amounts have been quantified.
For these cases, IDMS compares the total amount of Tax and NIC on the work item to the total amount paid. If the:
- amounts agree (or the amount paid is greater), the work item will be closed
amount paid is less than the amount established, LA is restored and the:
- work item will remain on IDMS with an Action History note of ‘LA restored on BROCS, payment in full not received’
- next action will be set to ‘Review’
- next action date will be either set to ‘Today’ or will be unchanged if the existing date has passed.
For example - P101 issued for month 2, total due £5,000 - Employer pays:
- £4.000: LA restored
- £5,000: work item closed
- £6,000: work item closed.
Established debt amount covers more than one month
If more than one work item has been established, IDMS will compare the total amount paid against the total of the established debts and take action as shown above.