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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

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.