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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE: end of year: returns: return pursuit overview

Return pursuit for overdue PAYE returns (excluding P11D (b) returns - see below) generally starts with automated BROCS reminders. Business decisions are taken each year to determine which reminders are be issued and when, along with when returns should come to IDMS. Once in IDMS, further pursuit activity can take place ranging from telephone calls by DMTC or Debt Management TOs, additional reminders and visits by Field Force.

Some returns, for example where RLS (Returned Letter Service), PLAR (Permanent Local Action), signals are set, are not issued with any BROCS or IDMS automated reminders but sent straight to IDMS work lists instead for clerical attention. See DMBM522160.

Work items for outstanding P11D(b) returns are not created in either BROCS or IDMS and DMB are not involved in the pursuit of these returns.

For CIS return pursuit, see DMBM524000.