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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE: EIS and county court action


EIS pleadings are being changed to accommodate the new penalty work item type from April 2012.

County court

From October 2011 the County Court Particulars of Claim (POC) will be changed to accommodate the new penalty WI type.

If you wish to commence CCP before then, you will have to manually prepare and issue the claim. You should use the following for any manual POC

“Unpaid amounts recoverable from the ‘defendant‘ / ‘defendants jointly’/ ‘defendant company’ (as applicable) as an employer /contractor (as applicable) under Schedule 56 of the Finance Act 2009.

PAYE Penalty period to xx/xx/xxxx £ amount

Total amount claimed £ amount“.