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HMRC internal manual

Debt Management and Banking Manual

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HM Revenue & Customs
Updated
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Debt and return pursuit: PAYE: e-payment default: DMEU action - enforcement warning and activity

Warning the employer

As you (DMEU) are responsible for all large employers irrespective of their location across the United Kingdom it is important that you warn of the correct enforcement method when

  • warning employers verbally of enforcement action
  • issuing forms in the P101 series to establish an In Year liability or
  • issuing enforcement warning letters.

The methods and relevant forms and letters are shown below.

England and Wales

  • Distraint has the P101(D) and IDMS 10(D) as the default option form/letter.
  • County Court Proceedings have the P101(C) and IDMS 10(C) as an additional option form/letter.
  • Summary Proceedings have the IDMS 10(M) as an additional option form/letter.

Scotland

Summary Warrant has the P101(S) and IDMS 10(S) as the default option form/letter.

Northern Ireland

  • Distraint has the P101(D) and IDMS 10(D) as the default option form/letter.
  • Summary Proceedings have the IDMS 10(M) as an additional option form/letter.

England and Wales

County court proceedings

Where the enforcement method is county court consider if it is appropriate to issue a claim via the County Court Bulk Centre (CCBC) (see DMBM665050).

Where it is appropriate to use the CCBC the DMEU should commence the action.

Actions commenced in the CCBC

Unless the employer defends the action the item will appear on your C/W CCP worklist with a proposed Next Action of “Issue Judgment W/L 29 days later.

7 days after Judgment is obtained, the work item will appear on the C/W CCP work list. You should telephone the employer (or if this is not possible issue a judgment warning letter) advising that as the judgment debt remains unpaid, you intend to commence insolvency proceedings unless payment is made immediately.

If immediate payment is not received

  • send any case papers to the appropriate Enforcement and Insolvency Services (EIS) under cover of the IDMS 300
  • transfer the case to EIS on IDMS.

If the employer defends the action or responds in any way the County Court Central Unit (CCCU) will

  • send any correspondence to you and if appropriate
  • move the case off the automatic process onto your C/W CCP work list.

Where a defence is received and the action is to be continued

  • send the case papers to the appropriate local Debt Technical 0ffice, together with advice on dealing with the defence
  • transfer the case to that office on IDMS.

Distraint

Unless the enforcement option is county court proceeding transfer the work item to the appropriate enforcement role in the local Debt Technical Office for further action.

Enforcement in Northern Ireland

Due to IDMS technical constraints around geographical roles and access you will not be able to issue forms in the P101 series and transfer work items to the C/W Distraint NI worklist so you will only telephone the employer.

When talking to an employer in Northern Ireland advise the papers will be passed to the DTO in Northern Ireland to take distraint action.

Enforcement in Scotland

Due to IDMS technical constraints around geographical ownership of work items you will not be able to issue the P101(S) so you will only telephone the employer.

When talking to an employer in Scotland advise that the papers will be passed to the DTO in Scotland who will apply to the Sheriff Court for a summary warrant.