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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE: in-year process: quantification: form 31B

On a quantification visit, you must take with you the form P31B. This is the Deputed debt officer’s report and it must be completed at the end of your quantification.

You must include the following details

  • the employers’ name and reference number
  • the name of the person you saw
  • the wages pay day
  • the number of weeks/months quantified
  • which types of wage records you used.

The form must be completed neatly and accurately at the time of the visit.