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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Enforcement action: transfers to Enforcement and Insolvency Services (EIS): review case: review contact details

Ideally, verbal contact should have been made with the customer within the last six months. Verbal contact means phone calls and any FF visits. Also consider any contact other offices may have had with the customer. Make a note of when the contact was made.

However, where verbal contact has not been made in the last six months, such cases can still be transferred to EIS provided that current Land Registry and Equifax details show the same contact address(es).

Check that the contact details on record are up-to-date by comparing them to Land Registry and Equifax details.

For direct taxes, follow the guidance at DMPM4300.

If any mail has been returned RLS, follow the guidance at DMBM575000.

(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)

If there is evidence of more than one address or phone number, confirm which is correct.

In cases of doubt, where you want to confirm that a customer is at an address, request a FF visit.

(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)