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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Debt and return pursuit: PAYE: in-year process: referral to Field Force: overview

Field Force (FF) will take action to visit the employer and recover the debt. There are some pre-enforcement quality gateway checks that must be made prior to the work moving and guidelines as to how that work moves across to FF. The following pages cover:

  • the pre-enforcement checks that must be performed
  • moving work items (WI(s)) to FF for personal and distraint calls
  • how to deal with new WI(s) that become overdue once a debt has been moved to FF.