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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: automated processes

Linking rules - penalty work items

IDMS will automatically link a new PAYE penalty work item to an existing one of the same type for the same employer retaining the same next action and date. IDMS will not link a penalty to another non-penalty debt, or a different penalty type but will cross-reference these.

Penalties that do not link will be referred to DMTC or issued with a payment reminder IDMS99.

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

Where automated tracing of telephone numbers is unsuccessful, IDMS will issue an IDMS99 for payment.

IDMS penalty reminders

IDMS99s warning of legal proceedings can be issued depending on business priorities that are published in the appropriate Campaign Plan.