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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): send insolvency warning letter: what to include with the letter

England, Wales and Northern Ireland

Include:

  • a debt breakdown where there is an EEC debt
  • Statement of Liabilities where there is a direct tax or VAT debt
  • Enforcement Factsheet EF5 (for England and Wales) / EF5(NI) (for Northern Ireland) for all individuals and partners (see DMBM685800)
  • Enforcement Factsheet EF6 (for England and Wales) / EF6(NI) (for Northern Ireland) for all partnerships and companies (see DMBM685800)
  • helpline numbers sheet.

Do not include a helpline number sheet if using IWL90.

Scotland

Individuals and partnerships

Include:

  • a debt breakdown where there is an EEC debt
  • Statement of Liabilities where there is a direct tax or VAT debt

Do not use EF5(S).

Companies

Include:

  • a debt breakdown where there is an EEC debt
  • Statement of Liabilities where there is a direct tax or VAT debt
  • helpline numbers sheet.

Do not include a helpline numbers sheet if using IWL90.

Do not use EF6(S).

Where to find these

SEES

Helpline numbers sheet

DAIP certificate

EF5/EF5(NI)

EF6/EF6(NI)

Keeping a copy of the letter

(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)

Updating IDMS

(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)