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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 10 April 2015 (see the update index for all updates).

Page Details of update
   
DMBM511815 Updated the customer contact guidance on police requests to update the name and contact details for the Gateway Exchange Team, previously known as the Centre for Exchange of Intelligence (CEI)
DMBM512940 Updated the customer contact guidance on verification checks for outdoor calls and inbound calls from Field Force to clarify what to do where collectors do not want to provide their full name in the customer’s presence
DMBM520050 Updated the PAYE guidance on payment methods to remove mention of payment by Certificate of Tax Deposit
DMBM530440 Updated the VAT IT systems guidance on the features of DTR to ensure each section reflects current practices
DMBM530660 Updated the VAT guidance on notification of debts to make wholesale changes and bring it up-to-date to reflect VAT into IDMS and current practice
DMBM530670 Updated the VAT guidance on notification of debts and the Daily Enforcement Message to remove information about it being printed and reflect current practice
DMBM530680 Deleted the VAT guidance page on notification of debts and the Early Recording Procedure (ERP)
DMBM531090 Updated the VAT guidance on revenue losses to remove reference to the VAT1116 form
DMBM542030 Updated the Machine Games duty guidance on return periods and due date for filing and payment to clarify that an officer’s assessment is appealable
DMBM555630 Updated the tax credits guidance about evidence for mental health cases to amend the remission type from 5a (Hardship) to 10
DMBM570500 Delete the guidance chapter on unactioned old debts for direct and indirect taxes as it has been suspended indefinitely and should not be followed
DMBM700080 Updated the guidance on set-offs between indirect and direct taxes to replace references to Belfast DTO as the VAT SPOC with Chesterfield DTO
DMBM730010 Updated revenue losses introduction to amend amounts of £100 to £200 and £500 to £1,000
DMBM735015 Updated revenue losses guidance on consideration before remission or write-off to amend amounts of £500 to £1,000
DMBM735070 Updated revenue losses guidance on Type 4 small remission requirements to amend amounts of £500 to £1,000
DMBM745110 Updated revenue losses guidance on the C495 notes box to amend amounts of £100,000 to £500,000
DMBM755020 Updated revenue losses guidance on small remission considerations to amend amounts of £500 to £1,000
DMBM755100 Updated the revenue losses guidance on small remission system actions for SA charges to remove the step to inhibit SA statement issue by charge remitters
DMBM760050 Updated revenue losses guidance on SA repayments where remission or write-off is posted to amend amounts of £50 to £200
DMBM802015 Updated the time to pay requests guidance on sports clubs to note the current names for the Vanarama Conference and Kingstone Press football and rugby leagues
DMBM802230 Updated the time to pay guidance for debts over £750k to replace the contacts Kevin Wright with Sheamie Donnelly and Stephen Harrison with Malcolm Clarkson
DMBM802240 Updated the time to pay guidance on independent business reviews to replace the contacts Kevin Wright with Sheamie Donnelly and Stephen Harrison with Malcolm Clarkson
DMBM802250 Updated the time to pay guidance for SA cases to remove “set the PCA signal…” in the last bullet list
DMBM802400 Updated the time to pay guidance about the operational accountants to replace the contacts Stephen Harrison with Malcolm Clarkson
DMBM803510 Updated the time to pay authorisation levels page to replace the contact point Kevin Wright with Sheamie Donnelly
DMBM803520 Updated the rejecting time to pay page to replace the contact point Kevin Wright with Sheamie Donnelly