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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Debt Management and Banking Manual: recent changes

Below are details of the amendments that were published on 3 July 2013 (see the update index for all updates)

Page Details of update
DMBM510340 Added guidance on what to do if a customer asks for the name of a manager or another member of staff
DMBM525510 Removed outdated class 2 NICs debt pursuit guidance
DMBM545100 Updated the contact point details for Stamp Duty Land Tax certificates of debt
DMBM618000 Reorganised entire chapter and wholesale changes made to incorporate the Coding Out of Small Debt (COSD) changes from releases 3 and 4
DMBM665800 Amended figures in the first table from £15,000 to £25,000 and restructured the second table in terms of ‘Track’ instead of ‘Value’
DMBM665855 Amended table figures in ‘Court action’ section from £15,000 to £25,000
DMBM667350 Added reference to asking for the Land Registry fee to section 2 of the guidance on applying for a charging order on land or property
DMBM667520 Updated the guidance on enforcement by Attachment of Earnings Order (AEO) to include the debtor’s pension
DMBM700010 Added a new section to the Set-offs guidance on ‘Offset’ and amended the information in ‘The policy’ section
DMBM700060 Updated the ‘Other exceptions’ section in the set-offs guidance with a new bullet point on legal entities referring to DMBM700010 and an amended bullet point on legal entities that have a link between them
DMBM700080 Amended entire page of guidance on set-offs between indirect and direct taxes
DMBM700090 Updated set-off guidance on MTIC traders with the details for DMB Specialist Offices Cumbernauld
DMBM803020 Added note in brackets about not refusing TTP solely because customers have not approached bank/friends/family and reworded “approached their bank” to “considered approaching”