DMBM521015 - Debt and return pursuit: PAYE: e-payment default: arrears working with debt technical office or EIS
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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.