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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Debt and return pursuit: PAYE: in-year process: quantification: recording the quantified amounts on IDMS

Where amounts have been quantified, which are not yet due and there is no work item, you can either:

  • hold up recovery and wait for the later month to be made LA (Local Action), or call it off from BROCS. You can then enter the whole amount of the quantification
  • take recovery action for those work-items (months) which are overdue. Record the quantified amount only against the overdue months and allow the later month to become suspended. If necessary it can be unsuspended later and you can enter the quantified amount then.

Before recording the quantified amounts, you must unlink any work items (months) for which you have not established (quantified) the debt.

Where you have a debt and more than one month is established by Regulation 79:

  • total each month’s liability separately
  • advise the employer of the amounts to enter on each monthly payslip
  • unlink the work items on IDMS
  • enter each month’s debt, separately using Record Quantified Amounts guidance below
  • re-link the work items
  • allocate any payment received in accordance with the IDMS split.

Recording the quantified amounts on IDMS

To enter the quantified amounts on to IDMS you should:

  • highlight the work item for the month concerned
  • enter your ID and select the Regulation 79/41 option
  • enter the date that you left the letter with the employer, the date cannot be later than ‘today’
  • enter the quantified amounts - net of payments
  • select the appropriate enforcement option.

Repeat the above actions for each month required.

Then when you select OK:

  • the amounts of tax and NIC are recorded on IDMS
  • an action history is recorded
  • an automatic BF of ten calendar days is set from the date of the issue of the letter
  • the work item(s) are forwarded to the appropriate enforcement worklist, when the BF date is reached.