DMBM527370 - Debt and return pursuit: NIC: deferred NICs: information or payments received in CBOS following transfer

The majority of this manual will be archived on 1 July 2024. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.

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.