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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE: in-year process: referral to Field Force: checks prior to sending work items to Field Force

Before you transfer a WI(s) to FF you must undertake a series of pre-enforcement quality gateway checks to ensure that FF is only chasing suitable WI(s). By performing these checks we ensure that to the best of our knowledge we are confident the debt or return is due and we avoid any unnecessary calls being made.

If any of these checks are not carried out, FF will transfer the WI(s) back to your office.

Quality gateway checks

PAYE WI(s) will appear on one of your enforcement worklists having followed the automated IDMS process or if it has been clerically moved there.

You should follow DMBM605100 onwards and perform the quality gateway checks to ensure suitability for transfer to FF.