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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 25 February 2013 (see the update index for all updates)

Page Details of update
DMBM511350 Updated the ‘Field Force guidance’ section regarding safety whilst out on call
DMBM512015 Incorporated new customer contact guidance on calls from voluntary sector organisations and Voluntary Sector Taxes Resolution Service (VSTRS) from DM Notice 03-13
DMBM522700 Added new PAYE guidance on phoenix companies
DMBM523590 Fixed link to PAYE LLP ready reckoner
DMBM530810 Updated the introduction to VAT campaigns and understanding our customers
DMBM530820 Updated guidance on VAT first time defaulters
DMBM530830 Updated guidance on VAT habitual defaulters
DMBM530840 Updated guidance on VAT interventions to encourage compliance
DMBM530850 Updated guidance on deregistered VAT customers
DMBM530910 Deleted page on the introduction to VAT pre-enforcement
DMBM530960 Removed references to whether customer has retained a copy of the return from the ‘Claim that return made’ section
DMBM530970 Deleted page on suppression of VAT direct DNIPs
DMBM531010 Added references to HMRC online services to VAT deregistration guidance
DMBM585150 Added further guidance to the ‘Schedule D tax on Partnerships…’ and ‘Partnerships in Self Assessment…’ sections
DMBM803520 Include mention of “obtaining the basic debt negotiating information” to first paragraph of rejecting TTP guidance
DMBM803530 Replaced link to “Consumer Credit Counselling Service” with “StepChange Debt Charity”