Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Debt Management and Banking Manual: recent changes

Below are details of the amendments that were published on 27 December 2013 (see the update index for all updates)

Page Details of update  
     
     
DMBM217000 Updated the stolen cheques guidance under missing and alleged payments to include what to do if you do not have an appropriate postal address for customers to send a copy of the cheque  
DMBM531400 Added new VAT guidance on the National Debt Pursuit Unit, Large Business Unit and payment on account regime  
DMBM585160 Updated the guidance on clubs to add a paragraph about the individuals not being in post to the ‘Members’ clubs not registered under either Act…’ section, and removed the section on ‘Cases of doubt or difficulty’  
DMBM585165 Removed reference to contacting the Enforcement Technical Team for unincorporated associations that do not make payment  
DMBM585190 Removed reference to the Enforcement Technical Team in the ‘Liquidators’ section of the insolvent debtors guidance  
DMBM585220 Replaced references to the Enforcement Technical Team in the guidance on charities with alternative contact points and guidance  
DMBM585280 Removed reference to the Enforcement Technical Team  
DMBM585285 Updated the pre-enforcement guidance on deceased customers where the estate was distributed or there is no estate, including new sections on ‘Formerly jointly owned property’ and ‘Beneficiaries’  
DMBM585295 Removed reference to the Enforcement Technical Team  
DMBM585305 Removed reference to the Enforcement Technical Team  
DMBM585310 Removed reference to the Enforcement Technical Team  
DMBM585320 Removed reference to contacting the Enforcement Technical Team where there was jointly owned property  
DMBM585325 Removed references to the Enforcement Technical Team  
DMBM595080 Removed references to the Enforcement Technical Team  
DMBM615310 Deleted chapter on ‘Submissions to Enforcement Technical Team (Debt Management & Bradford)’  
DMBM615420 Removed the last paragraph in the ‘Form of certificate’ section about serving a certificate of debt on the debtor for NICs 7 days before distraint action is taken where income tax does not form part of the debt  
DMBM655170 Updated the enforcement guidance on checking the registered keeper/owner of a motor vehicle with two new paragraphs in the ‘Owner’ section  
DMBM655250 Removed reference to the Enforcement Technical Team  
DMBM655260 Removed references to the Enforcement Technical Team  
DMBM655500 Deleted the Class 2 NIC section from the enforcement guidance on special considerations before the distraint all and removed reference to the Enforcement Technical Team  
DMBM655740 Removed references to the Enforcement Technical Team  
DMBM656050 Updated the enforcement guidance on when our actions or ownership of the goods are challenged, to update the ‘Allegations of irregularity’ section and remove references to the Enforcement Technical Team  
DMBM656070 Removed reference to the Enforcement Technical Team  
DMBM656180 Removed references to the Enforcement Technical Team  
DMBM656190 Updated the enforcement guidance on ‘CAO - “Notice of intention” filed or order made following levy’  
DMBM656200 Removed references to the Enforcement Technical Team  
DMBM656210 Updated enforcement guidance on liquidators objecting to completion of distraint and refusing to sign the undertaking  
DMBM656220 Removed reference to the Enforcement Technical Team  
DMBM656250 Removed references to the Enforcement Technical Team  
DMBM656410 Removed reference to the Enforcement Technical Team  
DMBM665210 Removed reference to the Enforcement Technical Team  
DMBM665990 Removed references to the Enforcement Technical Team  
DMBM666010 Replaced references to the Enforcement Technical Team with the EIS Bradford CCP Technical Team  
DMBM666225 Updated the enforcement guidance on orders for more information in tax credit cases, and replaced references to the Enforcement Technical Team with the EIS Bradford CCP Technical Team  
DMBM666380 Replaced reference to the Enforcement Technical Team with the EIS Bradford CCP Technical Team  
DMBM666410 Replaced references to the Enforcement Technical Team with the EIS Bradford CCP Technical Team  
DMBM666460 Replaced reference to the Enforcement Technical Team with the EIS Bradford CCP Technical Team  
DMBM666540 Replaced reference to the Enforcement Technical Team with the EIS Bradford CCP Technical Team  
DMBM666610 Replaced references to the Enforcement Technical Team with the EIS Bradford CCP Technical Team  
DMBM667050 Replaced references to the Enforcement Technical Team with the EIS Bradford CCP Technical Team  
DMBM667120 Replaced reference to the Enforcement Technical Team with the EIS Bradford CCP Technical Team  
DMBM667150 Replaced references to the Enforcement Technical Team with the EIS Bradford CCP Technical Team  
DMBM667170 Replaced references to the Enforcement Technical Team with the EIS Bradford CCP Technical Team  
DMBM667180 Replaced reference to the Enforcement Technical Team with the EIS Bradford CCP Technical Team  
DMBM667190 Replaced reference to the Enforcement Technical Team with the EIS Bradford CCP Technical Team  
DMBM667330 Replaced reference to the Enforcement Technical Team with the EIS Bradford CCP Technical Team  
DMBM667340 Replaced reference to the Enforcement Technical Team with the EIS Bradford CCP Technical Team  
DMBM667350 Replaced references to the Enforcement Technical Team with the EIS Bradford CCP Technical Team  
DMBM667355 Replaced reference to the Enforcement Technical Team with the EIS Bradford CCP Technical Team  
DMBM667360 Replaced references to the Enforcement Technical Team with the EIS Bradford CCP Technical Team  
DMBM667370 Replaced reference to the Enforcement Technical Team with the EIS Bradford CCP Technical Team  
DMBM667530 Replaced reference to the Enforcement Technical Team with the EIS Bradford CCP Technical Team  
DMBM667830 Replaced reference to the Enforcement Technical Team with the EIS Bradford CCP Technical Team  
DMBM730020 Removed reference to the Enforcement Technical Team  
DMBM735030 Removed reference to the Enforcement Technical Team  
DMBM735090 Removed reference to the Enforcement Technical Team  
DMBM745110 Removed reference to the Enforcement Technical Team  
DMBM745320 Removed reference to the Enforcement Technical Team  
DMBM800040 Added new section on provisional time to pay arrangements  
DMBM803520 Added third paragraph to ‘Rejecting cases’ section in guidance on rejecting time to pay