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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Debt Management Banking Manual: recent changes

Below are details of the amendments that were published on 29 June 2011 (see the update index for all updates)

Section Details of update  
     
DMBM523420 Debt and return pursuit: PAYE: Special arrangements / schemes: Regional NIC Holiday employers - new page  
DMBM525040 Debt and return pursuit: NICs: General: Class 2 and 3 loose National Insurance Stamps - new address to send loose stamps  
DMBM570150 Debt and return pursuit: Miscellaneous charges: Non e-filing penalties - new section on in-year penalties  
DMBM667340 CCP: Attachment of Earnings orders: Deciding whether to apply for an AEO - calculation example on new figures and include monthly variant  
DMBM700080 Set-offs: S130 FA2008: Set-off between indirect and direct taxes - new page  
DMBM700090 Set-offs: S130 FA2008: Set-off between indirect and direct taxes: MTIC traders: Entire page replaced with up to date guidance and new flowchart added.  
DMBM745110 Revenue Losses: C495 procedures: Creating C495: Notes box - new section on VAT cases  
DMBM745130 Revenue Losses: C495 procedures: Creating C495: Action after completing tabs on C495 but before clicking ‘Post’ button - caseworker - new paragraph on VAT  
DMBM745160 Revenue Losses: C495 procedures: Authorising C495: C495 rejected at authorisation stage - action by authorising officer and caseworker - revised guidance on using the on-line C495  
DMBM745255 Revenue losses: C495 procedures: Updating the computer record - charge remitter - VAT charges - new page  
DMBM745260 Revenue Losses: C495 procedures: Processing C495: C495 rejected at processing stage - guidance expanded  
DMBM802250 Time To Pay: Time To Pay Requests: SA cases - new information on future debts  
DMBM803730 Time To Pay: Setting up Time To Pay: VAT cases: new section on where part of the debt is on IDMS  
DMBM803750 Time To Pay: Setting up Time To Pay: Corporation Tax cases: revisions to section ‘Charge on COTAX’ and new section where ‘No charge on COTAX’  
DMBM900300 Miscellaneous: Voluntary legal charges - page withdrawn as per NWB241/10  
DMBM950040 VAT into IDMS: Action to take - signals and appeals - revised guidance  
DMBM950060 VAT into IDMS: Non appropriated amounts - Entire page replaced with up to date guidance