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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Debt and return pursuit: PAYE: e-payment default: In Year procedures where monthly payments are overdue


BROCS issues reminders to large employers in accordance with the normal reminder cycles. Where local action is appropriate an In Year PAYE work item is created on IDMS as normal.

But instead of the item going to the Debt Management Telephone Centre (DMTC) or on to an automated recovery path it appears on your C/W PAYE worklist with, for the majority of cases, a next action of “NEW” and a next action date of today. Very occasionally the work item may appear with a next action of “REVIEW” where the LAN was issued early and needs to be reviewed.

The majority of DMEU work items are likely to be Band Type 1 employers but you may also receive work items for employers in Band Types 2-7 and 10 (annual payers). This means that the creation date on IDMS may differ according to band type.

The DMEU will

  • telephone the employer (DMBM521030)
  • warn of enforcement and
  • advise of the enforcement method.

If payment is not made, the DMEU will

  • establish the debt and
  • take appropriate action for recovery.

The method of establishing the debt will vary according to the location of the employer.