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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Pre-enforcement: Linking direct and indirect taxes: DMU actions

DMU checking for direct tax debts

In England and Wales

In the DMU every time a decision is taken to refer an indirect tax debt for county court or EIS proceedings the DMO should be called and asked to check IDMS for outstanding debts and to cross-reference.

The DMO will confirm the IDMS check on receipt of the transferred item and check IDMS for direct tax debts prior to a distraint visit.

In Scotland

You should continue to check from the lists of VAT summary warrant cases issued to DMOs by Glasgow DMU to ensure that the Sheriff Officers enforce both direct and indirect tax warrants at the same time.

In Northern Ireland

In Northern Ireland where the enforcement options are either distraint or summary proceedings (SP) this guidance should be applied to ensure that as many debts are combined for distraint action as possible. However as SP is not available for VAT debts the guidance should also be used to ensure that as many debts as possible are combined before referral to EIS for insolvency action.

Good practice

It is good practice to ask the debtor about other HMRC debts during any telephone calls so that the full picture can be obtained as early as possible.