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HMRC internal manual

Debt Management and Banking Manual

Debt Management and Banking Manual: recent changes

Below are details of the amendments that were published on 7 January 2013 (see the update index for all updates)

Page Details of update  
DMBM401060 Added reference to Section 101 FA 2009  
DMBM405300 Added reference to Section 101 FA 2009  
DMBM520285 New guidance section on PAYE payment schedule requests incorporated into the manual from BGN 061/11  
DMBM530730 Amended guidance regarding notes in second paragraph of ‘Authorisation levels for manually raising…’ section and added ‘without their authority’ to last paragraph  
DMBM530930 Updated guidance throughout entire page on what VAT debts can and cannot be enforced  
DMBM530940 Updated entire section on ‘Reconciling IDMS and VISION’  
DMBM530950 Updated guidance throughout entire page on issuing a VAT demand for payment  
DMBM530960 Updated guidance throughout entire page on the response to a VAT demand for payment  
DMBM540090 Updated entire page of guidance on revenue write-offs for customs duties  
DMBM555200 Deleted entire chapter on Tax Credit deceased cases  
DMBM555610 Replaced paragraph referring to the Money Advice Liaison Group (MALG) and their Good Practice Guidelines with a link to DMBM585185  
DMBM570510 Added sentence about stood-over SA charges to first paragraph of the ‘When this guidance does not apply’ section  
DMBM585185 Updated guidance to include the definition of a long-term impairment, mention of more mental health conditions, guidance on suicidal intent and two new sections on circumstances when the person does not have the mental capacity  
DMBM615420 Added sentence at end of ‘General’ section on decision ultimately lying with the court  
DMBM617050 Amended BEU Postbox hyperlink to DL-DMB Bradford CFT referral  
DMBM618415 Page removed from public print version of manual  
DMBM656440 Added hyperlink to HR43206 in guidance on paying distraint costs to the bailiff or auctioneer  
DMBM665670 Removed the ‘Claimant’s right to pursue balance’ section  
DMBM667340 Fixed link to Land Registry Portal in the CCP guidance on establishing title to a property, and added link to the Land and Mapping Information intranet page  
DMBM735050 Added paragraph at end of page directing staff to guidance on unactioned old debts in DMBM570500  
DMBM950040 Amended the next action code in the ‘TTP indicator set’ section from IDMS99 Queue to FFL1 and the VAT Fraud Detection Unit phone number, and expanded the guidance on handling VAT Long Name/Address signal cases