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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 customer's current circumstances

Review the customer’s ability to pay. Factors affecting their ability to deal with the debt may include:

  • mental ill health
  • extreme old age of customer
  • serious ill health
  • imprisonment.

However, in all cases consider:

  • their total indebtedness and whether this debt is rising
  • whether they have regular income and what assets the customer owns
  • what the nature of their business is, including whether:

    • it is continuing to trade
    • the business is owed money.

For further details see DMBM585000.

Where you decide that such a case is suitable for insolvency, include these facts in the referral.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) DMBM725000(This content has been withheld because of exemptions in the Freedom of Information Act 2000)