HMRC internal manual

Debt Management and Banking Manual

DMBM615125 - Pre-enforcement: recovery documentation and checks: recovery proceedings checks: RP checks for SDLT charges

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

CORE charges

Before 10:00a.m. on the morning of any enforcement action, telephone the SAFE Unit on 01274 539514 and provide the name of the debtor

  • the reference
  • the amount for which proceedings are to be taken
  • your recovery reference
  • your office telephone/FAX number and contact name.

The SAFE Unit will complete the check and ring you back with the result.

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Non-CORE charges

See the LAN for contact details.