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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE: in-year process: quantification: the quantification visit

Initial actions

You must be aware of the employer’s up to date payment position and any other information which may affect the effectiveness of the quantification.

Remember the prime objective is to obtain payment before quantification if possible.

If the employer says that they cannot pay the debt you should

  • ask the employer to advise you of the amount due and consider time to pay in accordance with the existing guidance.

If no progress is made you should

  • carry out the quantification and establish the debt
  • assess any effects which may be suitable for distraint.

If payment is still not made, leave an enforcement warning letter (DMBM520600).

During the call it is important you try to educate the employer or director to make future payments on time to avoid the need for quantification. They should be encouraged to contact the Business Payment Support Service if they think they may experience difficulty in meeting payments.