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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: TTP rejected

Where the customer makes unacceptable proposals for TTP and insolvency is the next step, do not issue the TTP020 rejection letter. Instead, choose from SEES the appropriate insolvency warning letter to reject the TTP proposal and warn of insolvency as the next step.

  • IWL50 - insolvency warning - TTP rejection for individuals, partnerships and companies (for companies only in Scotland).
  • IWL60 - insolvency warning VAT Group - TTP rejection.