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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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CIS: Pursuit action: Work items not suitable for the automatic process

IDMS will out-sort work items unsuitable for the automatic process for clerical review.

When dealing with these items on your work list you should

  • establish the reasons why a clerical review is necessary and, wherever possible
  • resolve/unset the signal so that further outstanding returns are dealt with automatically.

Clerical issue of IDMS16

The IDMS16 can be issued clerically if you have the following caseworker roles

C/W CIS

C/W DISTRAINT

C/W SP

C/W CCP

C/W SP/OC

C/W SW

C/W DISTRAINT NI

C/W SP NI.

To request one of the letters you should

  • highlight on the TIS screen the singleton or master work item
  • select from the menu options

    • FORMS
    • CIS FIRST REMINDER LETTER

The sub menu options are disabled if no CIS work items are selected.

Note: You must not request the issue of this letter for a linked set which contains any work items for a head of duty other than CIS.

Copies

IDMS can only print one copy of the letter. If you need to issue more than one, for example for a partnership you will have to prepare additional letters from SEES. You can print additional copies of Statements of Liabilities locally where required.

Action History Note

Once the letter has been issued, IDMS

  • records an action history note showing the

    • date of issue
    • type of letter
    • taxpayer name
    • first line of address to which it was issued
    • postcode
  • sets a next action of REVIEW and next action date.

If the work item remains unpaid or a CIS return remains outstanding follow existing procedures and guidance.