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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Enforcement action: CCP: late appeals, claims and adjustments: PAYE in-year items cleared by CHG posting type

Where form P228 has been processed, work items for PAYE end of year (EOY) underpayments will

  • appear on the C/W CCP with a next action of ‘New’
  • supersede PAYE In-Year months where the established debt is subject to enforcement action.

PAYE In-Year items will no longer appear on the ‘Open Work Items’ tab on IDMS but will feature on the ‘Closed Work Items’ tab as cleared with a CHG posting. The creation date is the same as that of the PAYE EOY item on the ‘Open Work Items’ tab.

In order to identify cases that may be subject to CCP action you should check the IDMS Closed Work Items tab when accessing cases from the C/W CCP worklist.

It is important the ‘New’ items on the C/W CCP worklist are dealt with as soon as possible, particularly where the related In-Year debts are subject to CCP via the CCBC. Some enforcement actions, including applications for judgment in default, are automatic and without intervention further action would be for the court fees or costs only, despite there being PAYE (the P35 charge) outstanding.

CCBC cases - before judgment

Where a claim has been issued but you have not yet obtained judgment

  • send a manual request for judgment (form N225) under cover of form CCCU-1 to the CCBC for the amount of the original claim less any payments received
  • enter “Manual request for judgment due to ‘228’ problem”.

Once judgment has been entered

  • enter the details on the General tab on the Proceedings Details screen
  • make an Action History Note ‘County Court - judgment - obtained forthwith’ or ‘County Court - judgment - obtained other’ - as appropriate with a free text entry detailing the order (this will automatically amend the enforcement signal to J).

Court fees or costs

If court fees or costs are outstanding and the next action is ‘Jud in Def’ and In-Year PAYE remains unpaid move the court fees away from the automatic process to C/W CCP to avoid obtaining judgment for the outstanding court fees or costs only.

If only court fees or costs are outstanding after the process of form P228, follow the procedure as in DMBM665670.

CCBC cases - after judgment

No enforcement action requested

Where a claim has been issued and you have obtained judgment but not yet sought enforcement of the debt, you cannot request an on-line warrant of execution (EW) through the CCBC in these cases. If you wish to enforce by EW in these cases

  • transfer the case to the local court using AEO* as the reason for transfer (DMBM665790)
  • contact the CCCU to advise them that the case is being transferred for an EW.

*this is the term agreed with the CCBC as EW is not currently available on the drop down menu.

If you wish to enforce by any method other than warrant of execution, you should transfer the case to the local county court.

Warrant of execution requested before P228 processed

Where you have already (that is before the P228 is processed) issued a warrant of execution through the CCBC the system will continue with the EW in the amount originally requested.