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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 2 November 2011 (see the update index for all updates)

Page Details of update
   
DMBM400020 Interest: Tables of interest bearing charges. New lines added for SA penalty (late payment) and SA Surcharge interest (tax years 2009-10 and prior)
DMBM404020 Interest: Handling interest objections and enquiries: Debt pursuit office: Common types of objection: Sympathy paragraph updated.
DMBM450010 Legislation: Debts recoverable as if they were tax. New legislation added for late filing and payment penalties.
DMBM450110 Legislation and enabling regulations: Self Assessment. New legislation added for late filing and payment penalties.
DMBM511910 Customer contact and data security: Contact with third parties: Agents and accountants: 64-8s. Page updated with specific information on VAT 64-8s.
DMBM513015 Customer contact and data security: Compulsory verification checks: Hints and tips - New ‘tip’ added to say it’s fine to ask for the mobile number or landline depending what type of number you have on screen.
DMBM511915 Customer contact and data security: Contact with third parties: Agents and accountants: Recording the 64-8. Page updated with specific information on VAT 64-8s.
DMBM517010 SA: Daily penalties. Whole section updated to reflect new guidance on penalties for tax years 2010-11 onwards and 2009-10 prior.
DMBM518010 SA: Revenue determinations: Introduction. Section updated to reflect new guidance on penalties for tax years 2010-11 onwards and 2009-10 prior.
DMBM518020 SA: Revenue determinations: Consider raising an automatic or manual determination: Section updated to reflect new guidance on penalties for tax years 2010-11 onwards and 2009-10 prior.
DMBM615420 Certificates of debt - wording changed to reflect that this procedure applies to all debts HMRC administers not just tax and NIC
DMBM618300 Pre-enforcement: Coding out of small debts: Further SA points: new section
DMBM618400 Pre-enforcement: Coding out of small debts: Further Tax Credit points: new section
DMBM665480 CCP: Preparation and service of the claim: Claim forms issued by CCBC that have been returned by the Post Office - new paragraph on service at valid address
DMBM665880 CCP: The defendant’s response to the claim: Part admissions (treated as defence) - page withdrawn - content at DMBM665720
DMBM666360 CCP: Action after judgment obtained: Certificates of cancellation or satisfaction - new text about revenue losses
DMBM667410 CCP: Charging order: Removing charging orders - new section on cases involving financial products
DMBM735015 Revenue losses: Consideration and requirements: Consideration before remission or write-off. Page updated to add late payment and late filing penalties.
DMBM735050 Revenue losses: Considerations and requirements: Type 4. Page updated to add late payment and late filing penalties.
DMBM800600 Time To Pay: Considering Time To Pay requests: Special situations: Disasters and emergencies. Page updated to add information on late payment penalties.
DMBM802015 Time To Pay: Time To Pay requests: Sports clubs - new page on what action to take on receiving a TTP request from a sports club
DMBM802120 Time To Pay: Time To Pay requests - changes to monthly figures
DMBM802205 Time To Pay: Time To Pay requests: Debts collected through the tax code - new page advising what to do if customer objects to coding out
DMBM802800 Time To Pay: Partnership Time To Pay requests: Time To Pay agreed or refused. Page updated to add information on late payment penalties.
DMBM803040 Time To Pay: Reviewing proposals: Outstanding returns - new guidance allowing for contacting customer before cancelling arrangement
DMBM803530 Time To Pay: Agreeing or rejecting Time To Pay: Additional advice. Page updated to add information on late payment penalties.
DMBM803600 Time To Pay: Agreeing or rejecting Time To Pay: Surcharges, late payment penalties & Time To Pay. Updated to reflect new guidance on penalties for tax years 2010-11 onwards and 2009-10 prior.
DMBM803710 Time To Pay: Setting up Time To Pay: Overview. Page updated to add information on late payment penalties.
DMBM950000 VAT into IDMS: Contents - Link to new page on VAT exception list.
DMBM950040 VAT into IDMS: Action to take - signals and appeals - Page updated to include code 761 and repayment inhibit 321 and voluntary arrangement. 
DMBM950050 VAT into IDMS: Processing. First chapter updated to include link to new exception list page at 950100.
DMBM950060 VAT into IDMS: Non appropriated amounts - Page updated to reflect current process.
DMBM950080 VAT into IDMS: Management Information Services (MIS). Exception Handling paragraph deleted, new guidance on exceptions now included in 950100.
DMBM950100 VAT into IDMS: Exception list - VAT into IDMS Interface. New page.