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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
, see all updates

Debt and return pursuit: CIS: scope of this guidance

This guidance is for HMRC DMB staff.

The guidance covers processes and procedures around the new CIS scheme which came into effect on 6 April 2007.

The operation of the CIS and IDMS systems are covered in the relevant system guides or on-line system help.