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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 February 2012 (see the update index for all updates)

Page Details of update
   
Contacts and Feedback Lead authors / editors updated and mailbox added
DMBM400020 Interest chargeable for a CIS Penalty changed from ‘no’ to ‘yes (Schedule 55 penalties only)’
DMBM511015 New guidance on customers recording the call
DMBM511620 Hyperlink added to DMBM511935 for further guidance on authority in writing
DMBM511650 Hyperlink added to DMBM511935 for further guidance on authority in writing
DMBM511665 Hyperlink added to DMBM511935 for further guidance on authority in writing
DMBM511680 Guidance on third parties clarified on leaving reference number.
DMBM511935 Explanation of the term agent; mention of not accepting faxed copies of 64-8; CAAT address; and hyperlink to Online Agent Authorisation Service added
DMBM512210 Mention of not accepting faxed copies of 64-8 added
DMBM512810 Hyperlink added to DMBM511935 for further guidance on authority in writing
DMBM512860 Mention of not accepting photocopies of 64-8 added
DMBM512900 Hyperlink added to DMBM511935 for further guidance on authority in writing
DMBM516200 Reference to DMTC Manual removed
DMBM518010 Updated mailbox address for ‘Time limits for raising a Revenue Determination’
DMBM520055 Reference to payments falling on a weekend or bank holiday removed
DMBM520110 DM Guidance Team mailbox replaced with DM Operational Support, PAYE Technical mailbox (DMB)
DMBM520205 Reference to payments falling on a weekend or bank holiday removed
DMBM520420 More details about determining the size of the employer
DMBM520425 Slight changes made to last paragraphs in Monthly payers and Quarterly payers sections
DMBM520425 Descriptions of monthly and quarterly payers expanded
DMBM520445 Description of payment deadline expanded, and setting PLA signal removed from dash list
DMBM520610 More detail added regarding reasonable excuse
DMBM520925 Lists of approved electronic payment methods updated
DMBM520930 Faster Payments Service added as new posting code and to CHP code
DMBM520935 Reference to payments falling on a bank holiday or weekend removed; new section added on ‘Payment by CHAPS and Faster Payments Service (FPS)’
DMBM522140 PLA schemes removed from 18 June row of table in When BROCS refers PAYE return pursuit to IDMS section
DMBM522500 Hyperlinks fixed on contents page
DMBM523410 Guidance updated for barristers senior clerk schemes
DMBM523415 Guidance updated for barristers chambers schemes
DMBM523580 Reference to payments falling on a weekend or bank holiday in Payment due dates and BROCS EDPs sections removed
DMBM524115 Mention of IDMS16a / IDMS17a removed from third bullet point relating to first reminder letter
DMBM527410 Removed mention of INSOL200
DMBM530580 Enforcement Action Indicator 3,4,5,6,7 and 8 has been updated
DMBM530600 Enforcement suppression indicator has been updated
DMBM530610 Page deleted
DMBM545110 Removed mention of INSOL200
DMBM552050 PLA removed from Pursuit status table
DMBM552100 New and revised guidance
DMBM555040 Page deleted
DMBM555050 Reference to TCOU removed
DMBM555070 Removed mention of INSOLV200
DMBM555440 Reference to policy change added
DMBM560000 Debt and return pursuit: Foreign cases - contents renumbered so DMBM560500 is now DMBM560850; DMBM560600 is now DMBM560900; DMBM560700 is now DMBM560950
DMBM560500 New guidance from DMBM560500 to DMBM560780
DMBM565030 Reference to TCOU removed
DMBM565040 Reference to TCOU removed
DMBM570200 Removed mention of INSOL200
DMBM570250 Removed mention of INSOL200
DMBM570290 More detail added regarding reasonable excuse
DMBM585240 A paragraph has been added at the start of the barristers’ chambers and barristers’ senior clerk schemes guidance
DMBM605440 Amount in distraint criteria updated from £500 to £100
DMBM655830 Reference to current limit of £500 and lowest amount removed from ‘Insufficient goods’ section
DMBM656050 Hyperlinks amended for ‘retention of title’, ‘hire purchase’ and ‘conditional sale’ in ‘Third party claims to ownership’ section
DMBM665470 Completion of form N322A - Form Finder link fixed
DMBM665720 In ‘No offer of payment made’ section, ‘an order for payment…’ amended to ‘an order for immediate payment’
DMBM665800 Added ‘(enter judgement)’ at end of ‘CPR Practice Direction 7D (CPRPD7D) - exemption from tracking system’ section
DMBM802230 Mention of grade 6 or 7 added to In-year PAYE section, and more details added at start of Operational Accountant’s review section
DMBM802730 Removed partnership address bullet point and section on Office that handles the request
DMBM802740 Parameters, timescales and evidence gathering instructions updated
DMBM802800 Paragraph on transferring partnership cases into their own OU removed; section under Other HMRC debts revised; example updated for when it’s not possible to issue an IDMS 7
DMBM802900 New section on monitoring arrangements and revised guidance under Other HMRC debt
DMBM803040 Additional guidance added for newly registered businesses who have yet to register to file returns online
DMBM803530 References to Business Link and Business Debt Line websites now hyperlinked
DMBM875660 Hyperlink to Civil Interventions - Insolvency & Securities Guidance fixed