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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE: in-year process: quantification: actions to be taken following quantification

After a quantification visit, you must

  • record on the BROCS record using History-CNA-NA (format 4). For example, LOA - Date- Quantified
  • note IDMS using function ‘Record Quantified Amounts’
  • decide on the appropriate enforcement action including referral to Field Force (see DMBM520525).