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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: NIC: deferred NICs: information or payments received in CBOS following transfer

If you receive any information or payments for a customer after the debt has been transferred:

  • advise the DTO by phone and if appropriate
  • forward any relevant correspondence.

Payments received by the DTO after you have transferred the debt will be sent to BOps Newcastle, and the DTO will update IDMS.

When your NIRS work management item BF expires you should:

  • check IDMS to confirm the deferment debt has been paid
  • ensure the payment is allocated correctly on NIRS2.