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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE: in-year process: IDMS actions: employer paying successive P101 amounts

If an employer pays two successive specified (P101) amounts before any recovery action is taken, IDMS will allocate any further work item to the DMTC (if a phone number is present), who will enquire whether the amounts paid are correct and encourage earlier payment. If the amount is not paid at the end of the window, the work item will move to the appropriate DTO’s PAYE C/W Quant worklist

If no phone number is held, the work items will move immediately to the appropriate DTO’s PAYE Quant worklist.