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HMRC internal manual

Debt Management and Banking Manual

Pre-enforcement: preparing a case for enforcement: Enforcement and Insolvency criteria: actions in DTOs/DMUs

Actions in DPOs/DMUs

Where you have decided that the debt is suitable for either enforcement or insolvency action and:

  • DPOs have completed the QG checks
  • DMUs have completed their current, relevant checklists/aide-memoires

you should apply the revised selection criteria to determine the correct next action. These can be found at:

Where the selection criteria cannot be applied for any reason you should follow the guidance in DMPM4320 and return the case to the stage at which the shortcomings can be resolved. It may then flow through the Gateway later when you can then make an informed decision on the way forward.