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HMRC internal manual

Debt Management and Banking Manual

Corporation tax: Automatic enforcement process on IDMS

In certain cases where there are no existing work items for the same reference theinitial recovery process will be automatically determined by IDMS. Selection will takeplace either on creation of the work item or, where appropriate when it leaves the DMTC.

Where IDMS has selected the Automatic Enforcement process it will automatically issue a

  • distraint warning letter for England, Wales and Northern Ireland
  • summary warrant warning letter for Scotland.

A Statement of Liability accompanies every letter and both will be printed centrally.They will be sent to the recovery address held in IDMS, if available, or alternatively tothe registered office.

Where the letter is successfully produced an Action History will be recorded in IDMSshowing the date of issue, type of letter, address to which it was issued, the totalamount due and the interest included in that total amount. To allow time for casepreparation the work item will appear on the appropriate Work List for review three daysafter the issue of the warning letter.

Where a letter cannot be produced because of failure within the Interest Calculator thefollowing Action History will be displayed in IDMS ‘Warning Letter rejected. InterestCalculator failed’. The rejected work item will be put on the Work List of the caseworkerresponsible for the proposed enforcement action with a next action of ‘Issue WarningLetter’.