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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: contract settlements: role of the Contract Settlement Unit (CSU)

Role of the CSU

NDPU will:

  • pursue other outstanding debts when appropriate; for example, if the unit phones the taxpayer and agrees an instalment arrangement they will include other outstanding liabilities within the arrangement
  • liaise with the DTOs regarding any other work items still held by them
  • set up and monitor time to pay arrangements on IDMS
  • use IDMS to keep a record of actions taken.

In the absence of payment:

  • refer the contract settlement work item to HMRC Bradford Enforcement Unit (BEU) for CCP or EIS (Edinburgh or Worthing) for Insolvency action as appropriate
  • if the contract settlement is being transferred to BEU, return the IDMS Taxpayer Record to the originating OU.