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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Pre-enforcement: coding out: class 2 NIC debts: DMB campaigns

DMB will run campaigns to collect debts that have been sent to IDMS.

IDMS debts will be segmented by campaigns and campaign letters including Debt Collection Agency (DCA) Final Opportunity Letters (FOLs) and IDMS 99 letters will be issued.

If payment in full is not received or there has been no customer contact, the debt will be referred to the Debt Collection Agency Referral Unit (DCARU) who will refer the debt to a Debt Collection Agency (DCA).

DMB campaigns, PT Product and Process along with PT Operations Management will decide which debts should be referred to IDMS annually for campaign action.

Details of the campaign will be available on the DMB campaign intranet site.