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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 21 May 2013 (see the update index for all updates)

Page Details of update
DMBM217000 Updated missing and alleged payments guidance on stolen cheques
DMBM523270 Updated the PAYE guidance on preparing a pro forma P35
DMBM523390 Updated the PAYE guidance on completing pro forma returns when the employer or contractor has lost their records
DMBM523640 Moved PAYE late-payment penalty amendments guidance from DMBM523650
DMBM523645 New guidance on PAYE late-payment penalty appeals
DMBM560230 Updated scope of the MARD provisions to include South Africa
DMBM560450 Added new page with MARD guidance and a country profile for South Africa
DMBM618415 Removed reference to Blackpool DTO and amended correspondence address
DMBM685000 Updated entire guidance section on transfers to the Enforcement and Insolvency Services (EIS)