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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: NIC: deferred NICs: sending the debt to the DTO

Sending the debt to the DTO on IDMS

CBOS has been provided with specific guidance on how to create deferment debts on IDMS and transfer them to the responsible DTO. You should follow this guidance in all cases.

After you have done this, if the debtor is a SA taxpayer you should:

  • trace the ‘Taxpayer’ on IDMS
  • enter the SA UTR on the Details tab of the TAXPAYER DESIGNATORY DATA screen.

In all cases you should then:

  • select the T/P NOTES AND ASSETS tab on the TAXPAYER DESIGNATORY DATA screen
  • enter the following information in this free format field:

    • the Class of the deferred NICs, (confirming any Class 1 is due from the employee and not the employer)
    • the Area/destination code (Area 63), so that any payments made are allocated correctly
    • the name and telephone number of the caseworker in CBOS.

When you have done this click on ‘OK.’