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HMRC internal manual

Debt Management and Banking Manual

Pre-enforcement: consider the defaulter: public bodies

A public body is a formally established organisation that is (at least in part) publically funded that delivers a public service, though not as a ministerial department.

Types of Public Bodies

These include:

  • Charities
  • Higher education Institutions
  • Crown Agencies
  • Executive Agencies and Non Departmental Public Bodies
  • Other Government Departments
  • Councils/Local Authorities
  • NHS Trusts
  • Fire Services
  • Police Bodies
  • Trade Unions

It will be likely that you can identify a scheme belongs to a public body by the name. If the scheme name does not readily suggest it is a public body, the customer may advise you during the call e.g. they may tell you that the payroll is run by the local council. You may be able to identify that it is a Public Body by the name or the Trade Classification number (TCN), which is on the Taxpayer Designatory screen on IDMS or the RTI Registration tab on Taxpayer Overview on ETMP.

Local authorities and other public bodies as subcontractors/contractors – see CISR13040

Apprenticeship Levy – see ALM12050

Charities

You may be able to identify the Charity by the name or the Trade Class number (TCN) (7806), which is on the Taxpayer Designatory screen on IDMS or the RTI Registration tab on Taxpayer Overview on ETMP. Alternatively the customer may advise you during the call.

Links

See DMBM585220 for general guidance on Charities and DMBM700095 for guidance on the set-off of Gift Aid against a charity’s debts.

Other Government Departments

Other Government Department (OGD) cases are Public Departments such as DWP, Home Office, Ministry of Justice, Ministry of Defence, HM Treasury etc.  The majority of reference numbers will start 948, however please be aware not all 948 references will be Government Department cases.  If you are in any doubt if the case is a Government Department case you should use Google to confirm.   If further confirmation is required, please see Departments, agencies and public bodies .

 

(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)

 

Recovery action

NHS and Other Government Department cases are not suitable for enforcement. Other types of public body can be enforced providing all pre-enforcement actions have been carried and authorisation obtained from Band O or above.

Customer Compliance Managers

Public Bodies Group operate a Customer Compliance Manager (CCM) model across all public body sectors to manage the business relationship with these bodies. They provide support and education to deal with non-compliance and can be contacted where contact with the customer has not been possible.

CPCE – Public Bodies Group – our work