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HMRC internal manual

Debt Management and Banking Manual

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 worklist you should:

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

Clerical issue of IDMS16

The IDMS16 that used to be issued clerically by using Forms and CIS First Reminder Letter is no longer in use. Do not try to issue a letter this way as the work item will become stranded.

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.