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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Miscellaneous: Debt Arrangement Scheme: proposals received in the local office

Action by debt technical office

Immediate action is needed when debt payment programme (DPP) proposals are received in a local office. The department only has 21 days from the date the notification was posted to creditors applying for approval of a debt payment programme (form 4) to respond.

On receipt of form 4 (or any information that a taxpayer is considering a DPP) you must:

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

    • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
    • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • transfer any existing IDMS debts including:

    • any associated returns and
    • any BROCS or
    • SA records or any other pre-enforcement debts to EIS Edinburgh (numeral 362301)
  • call off any debts with the Debt Management Telephone Centre (DMTC) and request these are transferred to EIS Edinburgh.

You must not:

  • enter into discussion about HM Revenue and Customs:

    • waiving interest
    • agreeing to a composition offer
  • attempt to persuade a taxpayer to either:

    • withdraw from a DPP
    • make additional payments in respect of a debt included in the programme.