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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Enforcement action: county court proceedings: preparation and service of the claim: CCBC cases: - checks before issuing claim

Issuing the claim to the court - checks for CCBC cases

For cases issued through the CCBC, to make sure IDMS picks up the correct information, you need to complete the following checks. This should minimise as far as possible the need for you to enter data manually. Details of the claim are stored on the PROCEEDINGS DETAILS screens on IDMS, so there is no need to keep a separate record.

Most of the data used to populate the claim is picked up by IDMS automatically to minimise as far as possible the need for you to enter data manually. To make sure IDMS picks up the correct information there are some ESSENTIAL checks to carry out before you request the issue of a claim.

Name and address

Use DESIGNATORY DETAILS to confirm that the recovery name and address is shown on the Other addresses tab and that the details are correct and in the right format. The correct format is described in DMBM665340.

You should familiarise yourself with court form N1A - ‘Notes for claimant on completing a claim form’ for the correct format.

If the details are wrong, amend the details on the Other Addresses tab using DESIGNATORY DETAILS. Please remember that names and addresses must be entered in capitals.

Defendant’s name and address - partnerships

IDMS uses the name and address of each individual partner as the defendant addresses for partnerships. There is no default to the taxpayer name and address. Before issuing the claim check that you have entered the name and address of each partner on the Other addresses tab of DESIGNATORY DETAILS and in the correct format as for individuals and companies. The partnership name must be included in the name field, not the address field. If either of the partner’s addresses are RLS you will not be able to issue a claim via the interface.

Type of defendant

To ensure that the type of defendant is specified correctly on the claim as defendant, defendants or defendant company, check that the correct taxpayer type is shown in DESIGNATORY DETAILS.

If the taxpayer type is not present, select individual, partnership or company, as appropriate.

Registered office

Where the address you are using is a registered office, make sure the Registered Office signal is set against the recovery address.


Always make sure that the amounts on IDMS agree the Head of Duty system before you issue the claim.

In Year PAYE claims

The particulars for In Year PAYE items need to quote the method by which the debt was established and an associated date. As IDMS cannot pick up this detail easily you will be prompted by IDMS for this information when requesting a claim.

In order to have these details to hand use ACTION HISTORY to obtain this information on requesting a claim and make a note of the details.

The method by which the In-year PAYE liability was established will be one of the following

  • P101
  • form P100
  • Reg. 97 quantification completed.

You cannot issue a claim using IDMS where the In Year PAYE liabilities included in the claim have been established by more than one of these methods.

The date to enter for each case is

  • P101 - date of issue of P101
  • form P100 - date the P100 was received
  • Reg. 97 quantification completed - date of issue of 7 day letter.

Using the date the P100 was received in the office is the legally correct date. To ensure you quote the correct date always use the following IDMS action when you receive a completed form P100

’Correspondence in -from taxpayer -completed P100’.

Work item schedule and section codes

For claims that include In Year PAYE, PAYE underpayments, Assessed Taxes or Corporation Tax (file indicator ‘C’) work items you must ensure that the schedule and section codes are shown on the INTEREST CALCULATION DATA screen.

This is necessary to ensure that the correct type of employer is shown in the particulars of claim and assists IDMS in identifying whether the scheme type particulars are supported.

If the details are missing

  • obtain the information from the HOD system and
  • update the INTEREST CALCULATION DATA screen as necessary.

Section and schedule codes can be obtained from

  • BROCS screen VTP Format 9 (ASN and DG) for PAYE work items
  • IRIS page DCOL03 for assessed taxes file indicator ‘D’,’G’ and ‘T’ work items
  • IRIS page ECOL03 for assessed taxes file indicator ‘E’ work items
  • IRIS page CCOL03 for Corporation tax file indicator ‘C’ work items.