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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE: end of year: non-filing and late-filing penalties: IDMS


When a new penalty work item is received, IDMS will initially decide whether it is suitable for automated processes or for clerical attention on C/W Miscellaneous work lists. New penalty work items for clerical attention are initially placed on work lists according to monetary value starting with the highest first. These work items will have a next action of new and a next action date of when the work item was created on IDMS.