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HMRC internal manual

Debt Management and Banking Manual

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HM Revenue & Customs
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Enforcement action: distraint: preparing for distraint calls: creating IDMS work items for indirect taxes

DMBM655450 tells you to create Indirect Tax work items on IDMS. This paragraph provides further information on how to create these work items. All the information needed to create the work item should be available form the referral sheet. If it isn’t, you should contact the DMU who referred the case to you.

IDMS will only allow the following for HOD type ‘B’ debts

  • ASN: this is the year of the charge and must be between 1950 and 2025, followed by a two digit sequence number
  • Inst: this will always be ‘01’ and cannot therefore be used as an identification as to the type of debt
  • Int Ind: this will always be blank (so interest charges will just be recorded on IDMS like any other charge)

The following examples illustrate how to put the charges on IDMS. In practice DMUs will provide totals (including more than one period but showing the final period end of the amount referred) for each HOD

  • Excise duty PE 31.12.05: if this is the first charge you have raised for 2005 use the year 2005 followed by 01, that is 200501 01
  • VAT PE 30.6.06: if this is the first charge you have raised for 2006 use the year 2006 followed by 01, that is 200601 01
  • VAT PE 31.3.07: if this is the first charge you have raised for 2007 use the year 2007 followed by 01, that is 200701 01
  • Excise duty PE 30.9.06: if this is the third charge you have raised for 2006 use the year 2006 followed by 03, that is 200603 01
  • Distraint costs (levy carried out in 2008): use the year 2008 followed by the next available consecutive number, that is 200804 01.

Further details of the type of debt including the relevant Period End (where known) should be entered onto the ‘Notes and Assets’ screen. The Non-VAT Debt Unit will give full details of the type of debt in the ‘Notes’ section of the referral form.

In order to avoid any confusion when speaking to the debtors, please refer to the type of Indirect Tax debt and the relevant period and not the IDMS reference number.

VAT debts (all types)

These should be entered onto IDMS as ‘Tax’. IDMS can now be used to produce forms C204 and Statement of Liability for these debts.

Excise and environmental taxes

These should be entered onto IDMS as ‘Other’. No output is available from IDMS for these debts.

These should be created as shown above. You cannot select any ‘Legal costs’ description from the drop down list for HOD type ‘B’ cases. You can however enter details of the SAFE charge reference number for the costs in the ‘Claim No/Sub Ref’ field.