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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Debt and return pursuit: contract settlements: customer response - enforcement action

All settlements - enforcement action following unsuccessful contact

For some cases you will be unable to obtain either payment in full or a time to pay agreement, either because the customer cannot or will not pay or you have been unable to contact them.

Ensure that an appropriate Enforcement Warning Letter has been issued. If an Enforcement Warning Letter has not been issued you should issue one either via:

  • IDMS for cases where the customers address is in England & Wales
  • LFC for cases where the customers address is in Scotland or Northern Ireland.

Debt remains unpaid

If after the seven days BF you have not had a response from the debtor transfer the work items to the correct office to pursue for payment.

Obtain copies of the letter of offer, letter of acceptance and statement of assets from compliance if you do not already have them; see DMBM565140.

These are required by BEU as they need to attach them to the CCP claim.

If you are transferring a contract settlement to Bradford Enforcement Unit and you also have ownership of the IDMS Taxpayer Record ensure that:

  • ownership is transferred back to the originating OU
  • only the contract settlement work item is transferred to Bradford Enforcement Unit.

Determining the correct office to transfer to

Determine the appropriate office for enforcement from the table below and transfer IDMS Work items and the correspondence to them.

  • Is the address in Scotland or Northern Ireland? If:
    • yes, transfer ownership to EIS Edinburgh OU362301 or EIS Edinburgh (Belfast Team) OU362701 as appropriate
    • no, go to next question.
  • Is the address abroad? If:
    • yes, transfer ownership to Non Residents Unit OU 335200
    • no, go to next question.
  • Is this a deceased case? If:
    • yes, transfer ownership to Estates and Trusts
    • no, go to next question.
  • Is the case suitable for CCP (see DMBM605450)? If:
    • yes, transfer ownership to Bradford Enforcement Unit
    • no, go to next question.
  • Is the case suitable for insolvency (see DMBM685000)? If:
    • yes, Transfer ownership to EIS Worthing OU388001
    • no, HRCU Northampton to consider write off (see DMBM725000).