Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Enforcement action: transfers to Enforcement and Insolvency Services (EIS): review case: review debt

You need to have up-to-date details of the debt, and establish whether the debt:

  • meets the EIS threshold
  • is increasing (for example, monthly or quarterly)
  • is a single or mixed head of duty debt
  • is complete (in other words, have determinations, assessments, estimates been raised where appropriate?).

Ensure that all enforcement action is closed or concluded before the debt is transferred to EIS.

Overpayments, credits or imminent repayments

Check head of duty systems for overpayments, credits or imminent repayments in all cases.

If you do not have access, or are not trained, ask a colleague to do this for you.

Apply set-off as appropriate (see DMBM700040, DMBM700070 (This content has been withheld because of exemptions in the Freedom of Information Act 2000) DMBM700080).

Disputes or appeals

Is it under dispute? If it is, what is the nature of the dispute? If only part of the debt is in dispute, why hasn’t the balance been paid? What action has been taken to resolve it?

If the dispute has not been resolved, and the amount in dispute could result in a repayment to the customer, or it impacts on a large part of the debt, insolvency action may not be appropriate.

We do not normally take insolvency action for a debt which is under appeal unless there is a good reason to do so, and any decision will be made on the individual circumstances of the case.

In all cases contact EIS for advice.

CCJ

Is any part of it covered by a CCJ which is subject to an order? Is it being complied with? Is the remaining part of the debt outside the order above the EIS threshold? Are you able to negotiate payment terms for the out of court arrears?

Security

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Head of duty checks

Make sure that the debt is correct.

SA

If returns are overdue, ensure determinations have been raised for at least the earliest two years where appropriate. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • DMBM518030(This content has been withheld because of exemptions in the Freedom of Information Act 2000) DMBM518040(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

PAYE

For in-year PAYE, check that the customer is still live / trading (in other words, not struck-off, dissolved or ceased) and then:

  • check which months are unpaid / returns outstanding
  • send P101 or send for quantification as appropriate for all outstanding months to establish the debt (respectively DMBM520485 and DMBM520555. See also DMSS5540 SWI 16 Establish debt).

Do not establish debt for RTI cases.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)