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HMRC internal manual

Debt Management and Banking Manual

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

Below are details of the amendments that were published on 26 November 2013 (see the update index for all updates)

Page Details of update
   
DMBM400020 Added link to DMBM523560 for the PAYE penalty liability
DMBM520140 Amended the guidance about BROCS interest reminders to replace £100 with £200 as the minimum limit for unpaid interest being referred to IDMS by BROCS
DMBM520200 Added PAYE guidance on viewing the average monthly payment on ETMP and amended the first paragraph about changing the EMY clerically on BROCS
DMBM520215 Amended guidance on paper returns for PAYE
DMBM520220 Added further detail about the due date for P38(S)s
DMBM520230 Amended guidance on the requirement to file a PAYE return with reference to the HMRC website where one is not required, and added a link to PAYE40001
DMBM520240 Amended the PAYE guidance on annual returns to note when employers had to file returns online from, and when magnetic media was no longer accepted as a method
DMBM520245 Updated the guidance to reflect the current position on the requirements to file a PAYE return online
DMBM520255 Replaced references to ERSS, EDI-TP and ERIC with ChRIS
DMBM520260 Updated the PAYE annual return processing guidance to replace ERIC with ChRIS and expanded information on internet submissions
DMBM520265 Added a new section about the ‘tracking tool’ in the guidance on viewing PAYE returns, replaced references to ERIC with ChRIS and updated the P14 viewing instructions
DMBM520270 Updated the PAYE guidance on part returns and replaced references to ERIC with ChRIS
DMBM520420 Added guidance on identifying a large employer on ETMP
DMBM520425 Added new paragraphs about ETMP and RTI in the PAYE guidance about the reminder cycle for quarterly and yearly payers
DMBM520935 Amended guidance on deadline dates for payment of PAYE
DMBM521035 Amended the figure from £1,600 to £100 in the DMEU guidance about the PAYE established debt process
DMBM522140 Updated guidance about the BROCS automatic process and the descriptions of reminders
DMBM522160 Updated the guidance about the clerical process for end-of-year PAYE returns with the revised Employer helpline number and using the tracking tool to check online returns
DMBM522330 Removed mention of obtaining written authorisation from all directors of a limited company before sending a repayment request to Banking
DMBM522340 Amended guidance on PAYE reallocations to include reference to ETMP and sending a WAM to the appropriate banking unit with instructions on how to allocate it
DMBM522420 Updated the bullet point guidance on RST referrals for potential CIS/PAYE fraud cases of £5,000 or more
DMBM522510 Amended the PAYE guidance on notifying Employer Office of a cessation, COYO or cancellation
DMBM522590 Amended the PAYE guidance on cessations where ‘No request for repayment has been made’
DMBM522600 Amended the PAYE guidance on cancellations
DMBM523320 Removed references to P100 and added mention of IDMS99s to guidance on existing PAYE debts
DMBM523540 Updated guidance and table on PAYE late-payment penalty rates
DMBM523570 Amended guidance on late-payment penalties for in-year PAYE
DMBM523580 Removed references to deadline date (17th) for cheque payments
DMBM523665 Replaced reference to the DM PAYE Campaign and Technical Team’s old mailbox name with their new one
DMBM523690 Replaced references to the PAYE DM Operational Support team with their new name (DMB PAYE-CATT)
DMBM523810 Updated list of PAYE IDMS forms
DMBM530560 Updated the VAT indicators and review codes guidance with a new section on ‘Inhibit code 330’ and with changes to the ‘Inhibit code 321 set’ section
DMBM802040 Updated the TTP guidance about repayments to add further detail about set-offs and a section for DMTC staff
DMBM802500 Updated the TTP guidance about offsetting losses to add more information about these to the Compliance sections
DMBM950030 Amended VAT into IDMS guidance to replace the reference to NDPU with Specialist Offices Cumbernauld, and to include mention of STRATA
DMBM950040 Amended VAT into IDMS guidance on signals and appeals to include information on Review Code 761, Repayment inhibit set to 330, the Group signal and STRATA
DMBM950050 Updated the last section of the VAT into IDMS processing guidance and made small amendments to the sections on how to record action history and transfer ownership