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HMRC internal manual

Debt Management and Banking Manual

Pre-enforcement: coding out: class 2 NIC debts: Debt Technical Office (DTO)

The Newcastle Back-office (DTO) was allocated to support both the Debt Management Telephone Centre (DMTC) and the Debt Collection Agency Referral Unit (DCARU). They deal with taxpayer’s letters and queries received after the issue of the Final Opportunity Letters (FOLs) and queries received from the Debt Collection Agency (DCA).

The Newcastle Back-office address is:

Room BP3201
Warkworth House
Benton Park View
Newcastle Upon Tyne
Tyne & Wear
NE98 1YX

Any written correspondence received in another DMB office should be directed to Newcastle Back-office.