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HMRC internal manual

Debt Management and Banking Manual

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HM Revenue & Customs
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Debt and return pursuit: Miscellaneous charges: National Minimum Wage Penalties (NMWP): Action by National Debt Pursuit Unit (NDPU)

Overview of National Debt Pursuit Units (NDPU) role

NDPU deals with pursuit of all NMWP work items.

Following SAFE automatic actions the new NMWP work item will be automatically transferred to NDPU.

The unit will make a telephone call, issue IDMS10 and attempt to secure full payment of the outstanding debt or agree a time to pay arrangement if necessary.

If they are unable to secure payment they will pass the case for enforcement action, usually to Bradford Enforcement Unit (BEU) for CCP action.

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NDPU actions on receipt of the NMWP

NDPU must review their IDMS work list daily to identify NMWPs.

Transfer of ownership of certain items

In certain circumstances you will need to transfer (use IDMS Transfer Ownership) certain NMWP work items to other offices to deal with.

Employer Deceased

If the employer is deceased:

  • transfer the IDMS work item ownership to the Estates and Trusts Office
  • check whether the IDMS Taxpayer record is owned by the Estates and Trusts Office and if not
  • contact the owning OU to arrange appropriate transfer of the record.

Foreign Addresses

If the address is foreign you should:

  • transfer the IDMS work item ownership to the National Non Residents Unit
  • identify the correct OU to use (DMBM560850)
  • check whether the IDMS Taxpayer record is owned by the National Non Residents Unit and if not
  • contact the owning OU to arrange appropriate transfer of the record.

Welsh Language cases

If the Welsh Language signal is set on IDMS you should transfer the case to the Welsh Language Unit.

All cases

On date of receipt the NDPU should:

  • check for other outstanding work items
  • link all debts (unless they are already the subject of enforcement action, if this is the case deal with the NMWP as a separate debt)
  • transfer appropriate cases (as below) otherwise
  • make two attempts to contact the customer by telephone. If you cannot make contact do not delay the case
  • follow the guidance below depending on the address of the employer.

England and Wales

  • Issue enforcement warning letter IDMS10C

If the debt remains outstanding on expiry of the 21-day automatic BF:

  • prepare the case for CCP by completing the quality gateway checks (DMBM605010)
  • record details of the quality gateway checks (DMBM605150)
  • ensure that all debts are linked (DMBM600020)
  • transfer both the taxpayer and work item owner of all the debt work items to Bradford Enforcement Unit (BEU) using Transfer ownership on IDMS to OU 302000. Before you transfer taxpayer ownership to BEU, you must ensure the debt work items are on your C/W CCP work list

If you have papers to forward to BEU:

  • select TRANSFER FACING SHEET (this will be printed locally and should be attached to the front of the papers you are forwarding to BEU)
  • select OK
  • forward the facing sheet and all relevant papers to

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Scotland and Northern Ireland

For Scottish and Northern Ireland work items:

  • do not issue IDMS10C
  • advise that the case is to be transferred to the taxpayer owner EIS Scotland using IDMS
  • transfer the work item to the appropriate OU 362301. Before you transfer taxpayer ownership to BEU, you must ensure the debt work items are on your C/W CCP work list.
     

If you have papers to forward to EIS:

  • select TRANSFER FACING SHEET (this will be printed locally and should be attached to the front of the papers you are forwarding to EIS)
  • select OK
  • forward the facing sheet and all relevant papers to:

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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Time to Pay

If the employer requests time to pay this can be agreed in accordance with normal DMB time to pay guidelines DMBM800000 onwards.