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HMRC internal manual

Debt Management and Banking Manual

DMBM523440 - Debt and return pursuit: PAYE recovery and associated processes: special arrangements/schemes: care and support employers

These are customers who need a carer or personal assistant to assist them. The majority of them will receive funding for the provision of care (direct payments) which includes not only the cost of employing the Care/Support Worker but also the cost of the PAYE deductions.

Some of the recipients of this funding will deal with their own submissions and payments or nominate an agent or payroll company to do it for them. Others will have ‘Managed Accounts’. In these cases, the customer receiving the care or support has no control over the money or the submissions; all of this will be completed by a Payroll Provider, Advocate or Agent nominated by the local Council and does not require a PAYE scheme.

Enforcement can be undertaken on care and support employer cases however this path would only normally be taken if it is clear that the customer is avoiding the debt and has funds/assets to pay and after all other paths to obtain payment have failed. Authority to proceed must be given by a debt manager or above.

Elderly or infirm customers

Guidance on these customers is in DMBM585180.

Customers with mental health issues

Guidance on these customers is in DMBM585185