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HMRC internal manual

Debt Management and Banking Manual

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HM Revenue & Customs
Updated
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Enforcement: Recording fees and charges: Which reference number to use

Which reference number to use

Linked Debts

IDMS has more than one Head of Duty (HoD)

Where a case includes two or more Heads of Duty

  • use the IDMS master reference to create the charge on SAFE. This will ensure that the work item for the cost charge properly links on IDMS

Where cost/fees relate to an Indirect Tax (VAT/non VAT) debt that is linked to a Direct Tax debt

  • record the cost item on SAFE using the associated Direct Taxes HoD reference

Stand alone charges

Where you have stand-alone Indirect Tax debts

  • locate a Direct Taxes HoD - including National Insurance Number (NINO) - reference for that customer (using BROCS: TBS: COP PA YE Browser etc to trace other references)
  • use the Direct Taxes reference to create the cost charge on SAFE except where using a NINO, set the Dunning lock - Reason Code 8 - (using ‘Manage Charge’ function) on the charge just raised to stop a new LAN interface being sent to IDMS for the HoD reference
  • create the work item on IDMS using the Indirect Taxes reference
  • note the IDMS Notes & Assets screen to

    • say that the cost item was created on SAFE using the Direct Taxes reference
    • record both the SAFE charge reference and the HoD reference.

Note: In these cases SAFE will not update the IDMS work item. You must check SAFE before taking any action.

NTC two person household

  • Raise the charge using the lead NINO from IDMS as the prime reference.

Others

  • Use the HoD reference used by IDMS.

Cost charges relating to ‘duty’ types TPSS, MARD, SDLT & DRIER

Where you have a debt for one of the following ‘duty’ types and need to create a cost charge on SAFE find a reference number for the customer which is acceptable to IDMS from the table below.

HoD Possible substitute references
   
TPSS CT, BROCS, SA
MARD SA, NINO
SDLT SA, NINO, BROCS, CT, IRIS
DRIER SA, NINO, BROCS, CT, IRIS
  • Create the cost charge on SAFE using the HoD reference found.

Additionally,

  • note the IDMS main work item Notes and Assets screen to

    • say that the cost item was created on SAFE using the HoD reference
    • record the SAFE charge reference and the original ‘duty’ reference.

Note: When using a NINO for anything other than a NTC related cost charge, always enter ‘ONE PERSON HOUSEHOLD’ in the 1 or 2 Person Household field.

Also see additional guidance at DMBM690050.

If after a full search you still cannot find a HoD reference, contact the SAFE Unit.