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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
, see all updates

Miscellaneous: Serious Organised Crime Agency (SOCA): impact on DMB of SOCA

Duties of SOCA

SOCA will carry out the tax functions in respect of that individual and any connected entities for the functions, taxes and tax periods specified in their notice in the same way that HMRC would ordinarily carry these out.

SOCA will collect the tax and other duties due from any charges they raise. They may also take over collection of existing tax debts. However it is very unlikely that they will assume responsibility for collecting any debts outside the period in which they are interested and this may lead to mixed responsibility for collection, particularly for companies in their responsibilities as employer and individuals for payment of Class 2 National Insurance contributions.

EIS role in SOCA cases

To manage any confusion over responsibility for any debts outside the SOCA period, it has been decided to centralise this work in Enforcement and Insolvency Service (EIS).

EIS will be responsible for

  • collecting any debts that are not collected by the SOCA and
  • deciding what notation should be made on the taxpayer records.