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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Pre-enforcement: transferring work items to and from Field Force: checks that need to be made prior to sending work items to Field Force

Before you transfer a WI(s) to FF you must undertake a series of pre-enforcement quality gateway checks to ensure that FF is only chasing suitable WI(s). By performing these checks we ensure that to the best of our knowledge we are confident the debt or return is due and we avoid any unnecessary calls being made. This applies not only to WI(s) being transferred for a distraint or personal calls but also personal calls in TC cases.

If any of these checks are not carried out, FF will transfer the WI(s) back to your office.

Quality gateway checks to be performed for both direct and indirect taxes

For direct tax cases, WI(s) will appear on one of your enforcement worklists having followed the automated IDMS process or if it has been clerically moved there.

For indirect tax cases, you should review the case and confirm that the next course of action is distraint.

Then for direct taxes you should

  • follow DMBM605100 onwards and perform the quality gateway checks to ensure suitability for transfer to FF.

For indirect taxes you should

  • continue with your current checks

Enforcement signal on IDMS

The enforcement signal is set on IDMS to indicate that WI(s) are subject to a specific type of enforcement action.

IDMS automatically removes the signal if the WI(s) clears. If the enforcement action has stopped because it is no longer appropriate, but the WI(s) remains outstanding, for example a time to pay (TTP) is agreed, the enforcement signal remains on the record and needs to be removed clerically.

In DTOs whenever you want to transfer WI(s) to FF, or in FF whenever you transfer WI(s) back to a DTO, if an enforcement signal is set against a WI(s) you must remove the signal prior to transfer.

This can be done from any enforcement worklist as well as C/W SA. To do this

  • you should use function RECORD ACTIONS
  • click on Add
  • select from the drop down options

    • Signals unset other

Note: The signal should not be removed if the case is progressing to CCP.