beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE: in-year process: IDMS actions: band 1 employer regularly paying after P101 issued and before enforcement

Where a Band 1 employer pays:

  • an amount other than the specified amount after issue of P101
  • before enforcement action
  • on two or more occasions within six months

IDMS will automatically issue a P101 on the 20th of the month.