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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Debt and return pursuit: PAYE: e-payment default: arrears working with debt technical office or EIS

Over the course of the tax year, on viewing IDMS, when pursuing debts or returns, you may come across employers who have pre 2004/05 work items still outstanding.

Arrears working with local debt technical office (DTO)

Where arrears are working with a Debt Technical Office, phone the office that owns the pre 2004/05 work item(s).

Where the earlier work item is not subject to an enforcement action

  • ask the DTO to transfer ownership of the case to you and
  • manage pursuit of this work item alongside yours.

If the 2004/05 work item clears first do not return the earlier work item to the DTO unless recovery proceedings are appropriate.

Where the earlier work item is subject to an enforcement action

  • discuss the case with the DTO to decide the best way forward and
  • co-ordinate your activities.

Arrears working with EIS

Exceptionally, where arrears are working with EIS

  • discuss the case with EIS to decide the best way forward and
  • co-ordinate your activities.