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HMRC internal manual

Debt Management and Banking Manual

Enforcement action: transfers to Enforcement and Insolvency Services (EIS): send insolvency warning letter: failed TTP

If the customer’s TTP agreement breaks down and insolvency is the next action, do not issue the TTP 040 cancellation letter or IDMS9E. Instead, choose from SEES the appropriate insolvency warning letter to cancel the arrangement and warn of insolvency as the next step.

  • IWL30 - insolvency warning - TTP cancellation for individuals, partnerships and companies (for companies only in Scotland).
  • IWL40 - insolvency warning VAT Group - TTP cancellation.