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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE: pursuit of outstanding debt and / or returns - new owner

As the new owner has agreed to complete the P35 etc for the year of succession you will need to contact the new owner if this is not submitted.

The new owner should also be pursued for any debt arising from the date of succession.

Normal In-year debt and return pursuit should be undertaken for any outstanding debt from the date of succession, including any penalties relating to the period after the succession date. Refer to DTO Campaign PAYE In Year SWI 33 Establish Debt and SWI 14/34 Transfer to Enforcement