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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE: e-payment default process: DMEU action - Establish Debt process

England and Wales

If payment is outstanding after the telephone call then immediately move the work item to the Establish Debt process.

Where you have information that means the automatic calculation of the amount due could be incorrect issue the P101 via the IDMS function “Record Manual Calculation”.

At expiry of the normal period after issue of the P101 the work item appears on the appropriate enforcement work list.

Scotland and Northern Ireland

Due to IDMS technical constraints around geographical ownership of work items you will not be able to issue the P101S so you are able only to telephone the employer.

If payment is outstanding after the telephone call

  • note IDMS Action History that you are transferring the work item for the receiving office to initiate the Establish Debt process and any follow up enforcement activity and
  • transfer the work item to the appropriate role in the local office.

Estimated liability is less than £100

Where exceptionally the estimated amount due is less than the P101 limit (£100) IDMS will issue an IDMS99 as appropriate, and the debt will then follow the most appropriate campaign strategy.