DMBM565020 - Debt and return pursuit: contract settlements: role of the Contract Settlement Unit (CSU)

The majority of this manual will be archived on 30 Apr 2024. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.

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.