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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Enforcement action: transfers to Enforcement and Insolvency Services (EIS): send insolvency warning letter: when to send the letter (Scotland)

Individuals and partnerships

Send the letter no earlier than the 15th day after service of the Charge to Pay (C2P).


Send the letter no earlier than 15 days after service of the C2P.