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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE: in-year process: referrals to Field Force: follow-up actions by Field Force

Depending on the outcome of the call, FF will either:

  • retain the WI(s)
  • return them to the owning OU.

The following shows what happens to the WI(s) in particular scenarios.

After a personal call is made

Once the personal call is made, FF will:

  • make a note on IDMS of the call report and either:

    • list it for a further call (personal or distraint)
    • monitor the WI(s) if a TTP has been agreed for less than three months
    • transfer the WI(s) back to the owning office onto the pre enforcement worklist for the HoD with the appropriate next action.

You should work these cases following current work priorities.

Distraint call no longer appropriate or fails

If the distraint action is no longer appropriate, for example because an arrangement has been agreed over three months, FF will:

  • note IDMS the reason for returning the WI(s)
  • transfer the WI(s) back to the owning office onto the pre enforcement worklist for the HoD with the appropriate next action.

If the distraint action has failed, for example there are no goods to levy distraint, FF will review the whole case to decide if it is appropriate for county court proceedings (CCP) or referral to Enforcement & Insolvency Services (EIS) by using the guidance at DMBM605100.

If the case is:

  • not suitable for CCP or EIS they will transfer the WI(s) back to you in the DTO.
  • suitable for CCP they will:

    • set the CCP warning letter to be issued at the appropriate time
    • review the case, move the WI(s) to C/W CCP and issue the claim
    • if suitable for EIS they will follow the guidance in DMBM685000.

On receipt of these WI(s) which are not suitable for CCP or EIS, you should review the case and take the appropriate next action.

New WI(s) when there are existing WI(s) with FF

Once the debts WI(s) are with the FF office, further debts and/or returns may become overdue and appear on your worklists. You will need to review the new WI(s) to determine the next course of action.

Note: Due to the IDMS rules, new WI(s) could also appear on the enforcement worklists in the FF office rather than in the local DTO. Therefore this action could be taken by staff in the DTO or staff in the FF support team dependant on which offices’ worklist the new WI(s) appears.

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New return WI(s)

Where the new WI(s) on your worklist is a return, you should continue with the normal return pursuit.

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New debt WI(s)

Where the new WI(s) is a debt you should:

  • review the whole case
  • take into consideration the stage the existing debts are up to with FF, before deciding the next course of action.

The action to take will depend on whether the debts with FF have been selected for a call or not.

WI(s) not yet selected for a call by FF

If the existing WI(s) have not yet been selected for a call by FF, you must:

  • consider if the new WI(s) should join the existing linked set in order to make a call for the whole debt
  • review the case as a whole in line with the quality gateway checks
  • decide if a further enforcement warning letter can be issued for the new debt and if so issue the letter.

On expiry of the BF, you should follow the guidance at DMBM520530.

WI(s) already selected for a call by FF

If the existing WI(s) have already been listed for a call, the FF support team will:

  • make a note of this on the papers at the RP check (provided the new WI(s) are visible at the time of selection)
  • ensure that the new amount is requested at the time the collector makes the call on the customer.

They will however only levy distraint for the original debt.

After the call has been made, if they have not been able to obtain payment in full, the FF support team will take responsibility for the new debt and:

  • where appropriate transfer the debt to themselves to review the case for CCP or EIS
  • ensure the appropriate enforcement warning letter has been issued before any further action.