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HMRC internal manual

Debt Management and Banking Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. DMBM514000
  3. DMBM520000
  4. DMBM523300

Debt and return pursuit: PAYE: employer or contractor has lost their records: contents

  1. DMBM523310
    Initial action by DMB
  2. DMBM523320
    Existing debt(s)
  3. DMBM523330
    Customer Operation action
  4. DMBM523340
    Employer/contractor needs help reconstructing records
  5. DMBM523350
    Action following re-construction of employer’s records
  6. DMBM523360
    Impact on CIS/BROCS/IDMS of reconstruction of records
  7. DMBM523370
    Recovery of underpayment following a reconstructed return
  8. DMBM523380
    Employer’s records can not be reconstructed
  9. DMBM523390
    Pro-forma returns
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