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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Enforcement: Recording fees and charges: Additional guidance

Cost charges raised using NINO as the reference (file indicator N)

Currently the SAFE/IDMS interface does not support the automatic transfer of charges created using a NINO. These charges will appear on the SAFE Local Action Worklist.

All offices except CCCU should

  • manually create an IDMS work item
  • manually link this work item with existing work items.

CCCU should

  • take no additional action.

Message output ‘HoD reference does not exist’

If you are using a valid HoD reference when raising a charge and SAFE tells you that the record does not exist or cannot be found, contact SAFE Live Services.

Distraint - Concurrent action for Direct and Indirect taxes

If you succeed in levying for both Direct and Indirect tax debts on the same visit, record and raise separate cost charges for each levy.

‘Local Ref’ field

You can use this field to record your local reference, such as the Book 27/28 or CCP reference.

Additional fees and charges

Distraint & Summary Warrant (Scotland)

Record additional fees, such as appraisal fees, as separate charges on SAFE using the Raise Charge function.

SP/CCP & SP/OC (Scotland)

Record additional charges/fees (for example Order to Attend or Third Party Debt Order) as increases (amendments) to the initial cost charge using the SAFE Maintain Charge function.

Amending cost charges on SAFE

To amend a charge - increase (adding additional cost charges) and decrease

  • use the SAFE ‘Maintain Charge’ function.

Note: Fees refunded by the court (see DMBM668680) are recorded as a reduction to the SAFE charge.