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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE: referral of penalties to IDMS by SAFE

Penalties have a statutory appeal period of 30 calendar days and if no appeal has been received and recorded on SAFE within that time, SAFE will automatically transfer any unpaid or not fully stood-over penalties to IDMS. They will then be picked up and dealt with according to the Campaign strategy.

Once a penalty is in IDMS, SAFE will daily send details of any payments and charge amendments to IDMS.

IDMS reference format

The SAFE reference will show on IDMS as:

  • Customer Operations office numeral - three numbers
  • PAYE File indicator for the SAFE system - P
  • an alpha check character from SAFE
  • 12 alpha/numeric from SAFE
  • ASN [Account Sub Number] in the format yyyynn - where yyyy is the tax year end relating to the period of the charge and nn is the instance. Where a single charge is raised for a period the instance will be 10. For each subsequent charge for the same period will this will increase by 10.

For example: 3 charges are raised for the same period of 06/04/2011 to 05/04/2012:

  • ASN for charge one will be 201210
  • ASN for charge two will be 201220
  • ASN for charge three will be 201230.

Instalment Indicator will be from 01-13, depending on the last tax month for which the charge has been raised. For example:

  • for a charge raised that covers months 2 and 3 the instalment indicator is 03.
  • if a period covers a complete tax year the instalment will always show as 13.
  • Interest indicator will be “G” which means no interest will be charged.

IDMS Actions

The general allocation rules will be that where a new PAYE Late Payment Penalty is received or created on IDMS, it will be allocated to a PAYE OU according to the following priorities:

  • a specialist office if appropriate (e.g. EIS, ICHU and so on)
  • a specific role depending on the status of any existing open work items, so for example, if there is an open County Court Bulk Centre case or open Instalment Arrangement
  • the incoming OU (the PAYE Hopper) and will be identified as ‘new’ with a next action date of ‘today’.

The next action will follow campaign requirements, this may be issue of an IDMS99 or referral to DMTC but if the latter it should be noted that the DMTC are unable (for now) to use the wrap-up code “T/P call back” and instead would use their ‘3rd party wrap’.