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HMRC internal manual

Debt Management and Banking Manual

Debt Management Banking Manual: recent changes

Below are details of the amendments that were published on 2 September 2011 (see the update index for all updates)

Page Details of update
DMBM401100 Interest: Interest on late payments: Charging interest on Customs Duty - new page incorporating BGN003/11
DMBM513030 Verification checks: Recording verification checks: Noting IDMS for calls from Field Force Agents (FFVC)
DMBM520930 PAYE: E-payment: Legislation and interpretation: Posting codes. Table updated and added to.
DMBM523500 Debt and return pursuit: PAYE: Penalties for late payment: new section
DMBM560440 Foreign cases: Mutual Assistance in the Recovery of Debt (MARD) (Non EU Countries): Country profile: Faroes - new page
DMBM617000 Pre-enforcement: Fast Track recovery action for important and significant cases - new section incorporating BGN5/11 and BGN4/10
DMBM668900 CCP: Legal documents served on HMRC - new page formerly DMBM900010
DMBM685640 Transfers to Enforcement and Insolvency Services: Refer to EIS: Transfer collection responsibility on HoD systems. Page updated to show the correct information on where to send checklist to.
DMBM900010 Miscellaneous: Legal documents served on HMRC - page moved to DMBM668900