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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Debt and return pursuit: NIC: deferred NICs: debt pursuit by CBOS

CBOS are responsible for pursuing all outstanding deferment debts sent from Deferment Services (DS). The only exception will be debts appropriate to PD Collection. The papers for these debts will be sent (under cover of the agreed stencil) to PD Collection.

On receipt of the NIRS2 work item from DS, you should make three attempts (at different times of the day/different days) to:

  • phone the debtor
  • obtain payment.

In any telephone contact with the debtor, remind them that they agreed on the deferment application that they would pay any debt within 28 days of demand and the debt is overdue.


If payment is received in CBOS you should:

  • send it to Banking Ops Newcastle (BOps) following your current procedure
  • ensure it is allocated correctly on NIRS2.

Time to pay

Any offer to pay the debt by instalments must come from the customer and you should follow the instructions at DMBM800000 onwards.

Ask the customer if they have any other HMRC debt and if so, you should:

  • transfer the case to the Debt Technical Office (DTO) on IDMS following the procedure below
  • phone the DTO to confirm you are doing this.

Deferment debt disputed

If a customer or their agent claims that the debt is incorrect and you cannot resolve the issue, you should refer the case back to DS with details of the dispute.

Final demand

England and Wales

If telephone contact (or any promised payment) is not made, you should issue the final warning letter. This letter contains the certificate of debt that must be served on the debtor prior to levying distraint.

If payment is not made, then 14 days after issue of the final warning letter you should send the case to the DTO on IDMS.

Northern Ireland

For cases dealt with in Northern Ireland, issue the final warning letter.

If the debt remains unpaid 14 days after issue of the letter, send it to Belfast DTO (395500) on IDMS.


For Scottish deferment debts, you should issue the final warning letter.

If the debt remains unpaid 14 days after the issue of the letter, send it to Dumfries DTO (323100) on IDMS.