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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
, see all updates

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


When a new return work item is received, IDMS will initially decide whether it is suitable for automated processes or for clerical attention on C/W PAYE returns work lists. New return work items for clerical attention, which are those that do not link to other work items, are initially placed on work lists according to monetary value starting with the highest first. This is based on one month’s estimated monthly yield irrespective of whether all in-year amounts have been paid or not. These work items will have a next action of new and a next action date of when the work item was created on IDMS.

Automated Processes

Linking rules- PAYE return work items

Years 2007-08 and later

Outstanding return work items for these years will not link to each other. If however the employer has open return work items for earlier years, these will link, retaining the same IDMS next action and date.

Years 2006-07 and earlier

Outstanding return work items for these years will link to each other and any open return work item for later years, retaining the same IDMS next action and date.

IDMS will cross reference any returns not linked. This will be shown on the Taxpayer Information Screen (TIS). IDMS will not link a return to a debt either, cross referencing these instead.

IDMS will move new return work items not being linked into automated processes, initially for a return reminder.

IDMS PAYE return reminders

Unlike BROCS, all IDMS return reminders are issued on paper. These are all automated and not available for selection from the IDMS forms menu. IDMS will show any reminders issued in the action history.

There is no set wording for theIDMS99 so it can be adapted as necessary to reflect current business requirements and priorities, for example directing customer enquiries to a specific area.

There is no standard IDMS next action and next action date following IDMS99 issue; business decisions will determine what to apply.

Debt Management Telephone Centre (DMTC)

Work items with telephone numbers are referred to DMTC for outbound telephone contact with the employer/contractor. These will leave DMTC either as a result of the work item being closed, telephone contact by DMTC or the window end date (length of time work item can remain at DMTC) being reached.

Work items that have not been closed will leave DMTC with a wrap-up code and these will determine IDMS next actions.

Automated telephone tracing

Automated tracing of telephone numbers is carried out on work items without telephone numbers selected for DMTC. Where traced, IDMS is updated and the work item made available for DMTC telephone contact. Where a number is not traced, IDMS moves return work items to C/W PAYE Returns work lists for clerical attention with a next action of new and next action date of when the work item was moved to the work list.