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HMRC internal manual

Debt Management and Banking Manual

Pre-enforcement Recovery documentation and checks: Notifying other offices that you are taking proceedings

It is important that any other office with an interest in the customer’s record know that enforcement proceedings are being taken, so that they can tell the debt pursuit office if they receive any information that affects the proceedings.

IDMS work items


IDMS automatically issues form IDMS11 to the Service Office/Employers’ Section, for each work item that is part of the enforcement action, when certain ’Record Actions’ are set. These are

  • County Court claim form - notice of issue received
  • Distraint call made
  • SP Summons/Writ issued
  • Ordinary Cause Writ served
  • Summary warrant C96 issued.

If you request county court action through the automatic interface the IDMS11 will be issued when you request the N1 claim form.

The forms are printed centrally and will be distributed direct to the appropriate offices.

It is not necessary to issue a further IDMS11 if you change enforcement methods.

IDMS11 is not issued for enforcement actions to recover in-year PAYE debts, as you have established the debt by quantification or by issue of form P101. You do not have to advise the Employers’ Section in these cases.


An IDMS12 is issued when a work item, for which an IDMS11 has been issued, is closed on IDMS. You do not need to issue an IDMS12 if you have withdrawn from one type of enforcement action and are commencing a different action. For example if you change from distraint to county court proceedings or if you transfer the case to EIS.

The forms are printed centrally and will be distributed direct to the appropriate offices.

If collection should not proceed

If collection is not to proceed, or something happens which may affect collection, the Service Office or Employers’ Section will advise you. If the higher debt manager decides to start proceedings against an employer, send a further form IDMS11 to the Employers’ Section with a covering memo advising them of the decision.

Where SAFE is responsible for the accounting records of a work item on IDMS, SAFE will update IDMS with any amendments to the charge or payments made.

Class 2 NIC and Class 2 NIC late notification penalties

NICO Self Employment Section will advise you of any payments, amendments, changes to the customer’s details and so on, by form NICO/1.