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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Corporation tax: Selection for DMTC

DMTC cases

COTAX will automatically select items for the DMTC where

  • a DN2 has been issued by COTAX
  • there is at least one telephone number on record
  • individual work items are less than £100,000
  • there is an outstanding balance

and

  • there are no other work items with the same Taxpayer Reference working elsewhere
  • the Taxpayer Owner is not Enforcement and Insolvency Services
  • the insolvency signal is not set
  • the PLA signal is not set
  • the Welsh Language signal is not set
  • the information codes A, F, J, K, L, N, R, T and U do not apply.

The pursuit status on COTAX will show the case as LA and the owner of the record as the debt management technical office associated with that company. It will not show the case as working with the DMTC, this information is recorded in IDMS as explained in the IDMS Back to Basics booklet.

The work item leaves the DMTC when

  • the work item is cleared
  • a successful contact is made
  • another work item with the same Taxpayer Reference leaves the DMTC because its window end date has been reached
  • the following window end dates are reached

    • 15 days after entry for amounts of £20,000 or over
    • 30 days after entry for amounts below £20,000.

The work item will be transferred in IDMS to the appropriate debt management technical office.