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

HMRC internal manual

Debt Management and Banking Manual

Updates: Debt Management and Banking Manual

2016

published amendments

Set-offs - S130 FA2008: set-off between indirect and direct taxes
Fixed hyperlink to VAT 915 countersigning limits

published amendments

Customer contact and data security: compulsory verification checks: recording of verification checks: IDMS verification notes helpcard
Fixed broken hyperlink to verification checks notes helpcard

published amendments

Miscellaneous: Serious Organised Crime Agency (SOCA): if you become aware of SOCA or POCA activities
Fixed broken hyperlinks to both Excel templates.

published amendments

Payment processing and accounting: irregular payments: postage stamps and postal orders
Change to process for dealing with postage stamps received in lieu of payment, affects anyone who deals with customer post.

published amendments

Time To Pay: Setting up Time To Pay: Self Assessment cases
SA time to pay guidance amended to incorporate references to late-payment penalties (LPPs).
Customer contact and data security: telephone contact: customer is driving
Guidance amended to clarify we should check that customers who are driving are safe to talk and that collectors may use their discretion.
Debt and return pursuit: Self Assessment: debt and return background: reactivating (reopening) a return year and/or dormant record
Guidance revised to clarify common scenarios, replace email with eForm to PT Ops and add detail about PT-issued notices and how to make a RIS referral.
Pre-enforcement: limits in enforcement proceedings: limitation legislation
Guidance under 'Scotland' section amended to include reference to NICs and add the last paragraph explaining the terms 'relevant claim' and 'relevantly acknowledged'.
Revenue losses: overview: introduction
Corrected the limit amount from £200 to £1,000 in the last line of the 'Procedures' section.
Time To Pay (TTP): introduction: what is Time To Pay?
Corrected typo.
Revenue losses: considerations and requirements: Type 4 - requirements to be met
Removed reference to the old debts guidance in the DMBM570500 chapter which had been deleted previously.
Customer contact and data security: confidentiality: recording bank details
Guidance revised to clarify position on recording bank details on our systems.
Guidance expanded to clarify what information is inappropriate to note in the IDMS action history and the consequences if this is done
Time To Pay: Time To Pay requests: written requests for Time To Pay
Reference to 36A1 I&E amended to remove hyperlink and advise it can be found on SEES Forms and Letters.
Enforcement action: transfers to Enforcement and Insolvency Services (EIS): review case: review debt
Amended the 'Disputes and appeals' section to clarify that we don't normally take insolvency action for debts under appeal unless there's good reason to do so.
Debt and return pursuit: PAYE recovery and associated processes: Regulation 72 (5) directions: Working the case: National Insurance Contributions
End of page amended to include reference to the NICO Complaints, Appeals and Statutory Payments Team and the DANSP manual.
Customer contact and data security: telephone contact: sensitive call handling: profoundly deaf, hard of hearing or have a speech impairment
The 'Inbound calls' section has been expanded to include guidance on speaking to British Sign Language interpreters.

published amendments

Debt and return pursuit: Miscellaneous charges: National Minimum Wage Penalties (NMWP): Action by National Debt Pursuit Unit (NDPU)
National Minimum Wage Penalties guidance regarding the NDPU updated with revised contact point details.
Time To Pay: reviewing proposals: assets
TTP guidance on reviewing proposals and assets updated to include incorporate new guidance on director's loans from a previously-issued DM Notice.
Time To Pay (TTP): introduction: can the customer pay?
TTP introduction guidance on can the customer pay updated to replace "never" with "not" in respect of repaying director's loan accounts in preference to HMRC.
Time To Pay: Time To Pay requests: income & expenditure
TTP income and expenditure guidance updated with revised monthly trigger figures from October 2015.
Time To Pay: Setting up Time To Pay: PAYE cases
TTP guidance on PAYE cases updated to include 'BROCS' in the section headings.
Pre-enforcement: consider the defaulter: partnerships
Pre-enforcement guidance about partnerships updated to amend 'Debt Management Group, Edinburgh' to 'EIS Edinburgh'.
Pre-enforcement: consider the defaulter: Armed Forces personnel
Pre-enforcement guidance about Armed Forces personnel updated to amend 'Debt Management Group, Edinburgh' to 'EIS Edinburgh'.
Pre-enforcement: consider the defaulter: elderly or infirm customers
Pre-enforcement guidance on elderly or infirm customers updated with revised details for EIS to send details to under the 'Cases of doubt' section.
Debt and return pursuit: tax credits: domestic violence cases
Tax credits domestic violence guidance updated to remove reference to noting the list.
Pre-enforcement: coding out: Self Assessment (SA) and Tax Credit (TC) overpayments: further SA points: office contacts
SA coding out office contacts amended to update Worcester DTO's new address as of December 2015.
Payment Processing: Certificates of Tax Deposit (CTD): Receipt of an application for a CTD
Certificate of Tax Deposit guidance amended to update the CTD email mailbox for Cumbernauld Banking.
Debt and return pursuit: miscellaneous charges: Schedule 36 FA 2008 penalties
Miscellaneous charges guidance about Schedule 36 FA 2008 penalties updated to amend the reasonable excuse wording around unusual events.
Debt and return pursuit: PAYE: E-payment default appeals: Reasonable excuse
PAYE e-payment default appeals guidance updated to amend the reasonable excuse wording around unusual events.
Debt and return pursuit: PAYE: in-year process: quantification: employer penalties for not producing appropriate records
In-year PAYE quantification guidance about employer penalties for not producing appropriate records updated to amend the reasonable excuse wording around unusual events.
Debt and return pursuit: PAYE: end of year: returns: IDMS
PAYE EOY guidance on IDMS amended to remove obsolete text about the IDMS99 being controlled by DM Performance, Planning & Resources and that text can be found on the IDMS website (which no longer exists).
Time To Pay: agreeing or rejecting Time To Pay: payment methods
Corrected TTP guidance on payment method to remove duplicate word; no change to content.
Time To Pay: agreeing or rejecting Time To Pay: conditions of Time To Pay
TTP conditions guidance amended to change 'Operational Accountant' to 'Compliance Accountant'.
Time To Pay: agreeing or rejecting Time To Pay: authorisation levels
TTP guidance regarding authorisation levels amended to change 'Operational Accountants' to 'Compliance Accountants'.
Time To Pay: Time To Pay requests: Compliance Accountants
TTP guidance on Compliance Accountants amended to update 'Operational Accountants' to 'Compliance Accountants' and update email contact point.
Time To Pay: Time To Pay requests: additional evidence
TTP guidance regarding additional evidence updated to tweak the wording in section B to add "...and the facility has not expired" and the last bullet list to contain "bank facility letter" and "annual financial statements (accounts)".
Time To Pay: Time To Pay requests: Independent Business Reviews
TTP guidance about Independent Business Reviews (IBRs) amended to rename 'Operational Accounts' to 'Compliance Accountants' and update the email contact point.
Time To Pay: Time To Pay requests: debts of £750,000 and over
TTP guidance for debts over £750,000 amended to rename 'Operational Accounts' to 'Compliance Accountants' and update the email contact point.
Time To Pay: Time To Pay requests: Tax Credit cases
Correction to tax credits time to pay guidance to insert a missing word that doesn't change content.
Time To Pay: Time To Pay requests: deciding which information to gather
Correction to swap two words that were in wrong order.
Time To Pay: Time To Pay requests: written requests for Time To Pay
Correction to remove two duplicate words.
Time To Pay: Time To Pay requests: repayments due from HMRC
TTP guidance on repayments due from HMRC amended to mention CT in addition to VAT.
VAT into IDMS: non-appropriated amounts
VAT into IDMS guidance on non-appropriated amounts amended to remove hyperlink to VAT 915 and mention it can be found in SEES Forms and Letters.
Debt and return pursuit: Tax Credits: mental health cases: evidence obtained
Tax credits mental health guidance amended to replace the joint debts 'Where the couple are still together' section with a new paragraph about the decisions on pursuit action.
Time To Pay: reviewing proposals: outstanding returns
TTP guidance on outstanding returns updated to include a line in the 'Customer asked for TTP before the submission deadline...' section to set up TTP on IDMS and/or HOD as soon after the debt is established to avoid incorrect LPPs/surcharges.
Time To Pay: Time To Pay requests: sports clubs
Guidance regarding sporting clubs moved from this TTP page to the pre-enforcement guidance on debtor types at DMBM585155.
Pre-enforcement: consider the defaulter: contents
Corrected contents page to show new page at DMBM585155 regarding sporting clubs.
Added new pre-enforcement guidance page regarding sporting clubs, originally held in the TTP guidance at DMBM802015.
Pre-enforcement: consider the defaulter: proprietary and members' clubs
Page title amended from 'Clubs' to specify it applies to proprietary and members' clubs.

published amendments

Debt and return pursuit: Miscellaneous charges: National Minimum Wage Penalties (NMWP): Action by National Debt Pursuit Unit (NDPU)
Corrected problem with redacted text.

published amendments

Pre-enforcement: coding out: class 2 NIC debts: Debt Market Integrator Operations Team (DMIOT)
Renamed page title from DCARU to DMIOT in class 2 NICs coding out guidance and fixed hyperlink to the DCA MU listing.

published amendments

Debt and return pursuit: CIS: contractor's response: contractor disputes the penalty
CIS contractor's disputes guidance updated to replace Newry with Newcastle address for the CIS appeals team.
Pre-enforcement: consider the defaulter: customers with mental health issues
Mental health guidance updated to fix the hyperlink to the Debt and Mental Health Evidence Form and advise the Vulnerable Customer Referral Form can be found on SEES.
Time To Pay: agreeing or rejecting Time To Pay: payment methods
TTP guidance on payment methods updated to reflect that Direct Debit is now mandatory other than in exceptional circumstances.
Enforcement action: transfers to Enforcement and Insolvency Services (EIS): identify whether case is suitable for insolvency action: insolvency action selection criteria
EIS guidance on insolvency action criteria updated to correct both phone numbers (individuals and companies) for EIS Worthing.
Debt and return pursuit: contract settlements: overview
Contract settlements overview page updated with revised address and phone numbers for that unit.
Enforcement action: CCP: general: sending cases for county court proceedings
Enforcement guidance page on sending cases for CCP action updated throughout to reflect current process.
Debt and return pursuit: PAYE recovery and associated processes: special arrangements/schemes
PAYE debt and return guidance on special arrangements/schemes updated to add a new guidance page on embassies and international public bodies.
Noting the record: action to take when noting the receipt of written correspondence
Noting the record guidance updated to add a step to update the head of duty system where there's no IDMS record and to include the scan reference in notes when working DMS post.

published amendments

Enforcement action: distraint: introduction to distraint: some definitions used in this manual
Updated enforcement action guidance on distraint definitions to remove old information about taking control of goods prior to its introduction.
Enforcement action: contents
New enforcement action guidance chapter added on taking control of goods (TCOG) incorporating the original guidance published in Business Guidance Note 014-14.
Debt and return pursuit: PAYE recovery and associated processes: special arrangements/schemes
New PAYE care and support employers guidance page added to the special arrangements/schemes section.
Debt and return pursuit: Tax Credits: mental health cases: evidence obtained
Tax Credits mental health cases, evidence obtained guidance has been updated to change the word 'claimant' to 'customer'.
Debt and return pursuit: Tax Credits: mental health cases: evidence required
The Tax Credits mental health cases evidence required guidance has been updated to include information regarding the Debt and Mental Health Evidence Form and alternative written evidence.
Debt and return pursuit: Tax Credits: mental health cases: overview
Tax Credits mental health cases overview guidance has been updated to change the word 'claimant' to 'customer' and to provide information from the Disability and Discrimination Act 1995.
Pre-enforcement: coding out: collecting debts from taxpayer’s wages
Pre-enforcement, coding out guidance updated due to the coding limit being increased form £3k to £17k.
Pre-enforcement: coding out: Self Assessment (SA) and Tax Credit (TC) overpayments: NPS(PAYE) will perform a hypothetical call to code
Pre-enforcement, coding out guidance updated due to the coding limit being increased form £3k to £17k.
Pre-enforcement: coding out: Self Assessment (SA) and Tax Credit (TC) overpayments: change of circumstance between initial acceptance and start of tax year
Pre-enforcement, coding out guidance updated due to the coding limit being increased form £3k to £17k.
Pre-enforcement: coding out: Self Assessment (SA) and Tax Credit (TC) overpayments: how to identify debts awaiting coding out in IDMS
Pre-enforcement, coding out guidance updated due to the coding limit being increased form £3k to £17k.
Pre-enforcement: coding out: Self Assessment (SA) and Tax Credit (TC) overpayments: NPS initial coding check
Pre-enforcement, coding out guidance updated due to the coding limit being increased form £3k to £17k.
Pre-enforcement: coding out: Self Assessment (SA) and Tax Credit (TC) overpayments: IDMS campaign
Pre-enforcement, coding out guidance updated due to the coding limit being increased form £3k to £17k.
Pre-enforcement: coding out: background
Pre-enforcement, coding out guidance updated due to the coding limit being increased form £3k to £17k.
Enforcement action: Taking control of goods (TCOG): General purpose and responsibility of the enforcement agent
New enforcement guidance page on taking control of goods and its general purpose and the responsibility of the enforcement agent.
Customer contact and data security: telephone contact: the Bigword interpretation service for non-English speaking customers
The Bigword interpretation service guidance has been updated to remove references to LYRICall.

published amendments

Debt and return pursuit: Child Benefit overpayments: customer in receipt of a DWP benefit - terminated entitlement
Child Benefit overpayments guidance regarding customer in receipt of a DWP benefit updated to remove the section on 'Income-based JSA' and 'Review period', add the remission type and amend the bullets in the 'Customer refuses to pay' section.
Debt and return pursuit: Child Benefit overpayments: recovery from revived entitlement
Child Benefit overpayments guidance regarding recovery from revived entitlement was updated.
Debt and return pursuit: Child Benefit overpayments: customer resident abroad
Child Benefit overpayments guidance on European Community (EC) overpayments renamed to 'Customer resident abroad' and fully revised.
Debt and return pursuit: Child Benefit overpayments: overpayments of replacement payments
Child Benefit overpayments guidance regarding replacement payments has been fully updated.
Debt and return pursuit: Child Benefit overpayments: overpayments recoverable from a third party
Child Benefit overpayments guidance on recovering from a third party was updated to add a scenario for a payment being made into a third party's account and update the section on 'Recovery complete'.

published amendments

Debt and return pursuit: foreign cases: Mutual Assistance in the Recovery of Debt (MARD) (EU States): about the agreement
EU MARD guidance updated and amended at 'precautionary measures'.

published amendments

Debt and return pursuit: foreign cases: Mutual Assistance in the Recovery of Debt (MARD) (EU States): requests for recovery received from other member states - MARD team action
Amendments made to debt and return pursuit foreign cases guidance to update references from MARD to International Debt Unit, MARD.
Debt and return pursuit: foreign cases: Mutual Assistance in the Recovery of Debt (MARD) (EU States): about requests for recovery
Amendments made to debt and return pursuit foreign cases guidance to update references from MARD to International Debt Unit, MARD.
Debt and return pursuit: foreign cases: Mutual Assistance in the Recovery of Debt (MARD) (EU States): requests for notification sent to other member states - International Debt Unit, MARD team action
Amendments made to debt and return pursuit foreign cases guidance to update references from MARD to International Debt Unit, MARD.
Debt and return pursuit: foreign cases: Mutual Assistance in the Recovery of Debt (MARD) (EU States): requests for notification received from other member states - Field Force/EIS Summary Warrant Team action
Amendments made to debt and return pursuit foreign cases guidance to update references from MARD to International Debt Unit, MARD.
Debt and return pursuit: foreign cases: Mutual Assistance in the Recovery of Debt (MARD) (EU States): requests for notification received from other member states - International Debt Unit, MARD team action
Amendments made to debt and return pursuit foreign cases guidance to update references from MARD to International Debt Unit, MARD.
Debt and return pursuit: foreign cases: Mutual Assistance in the Recovery of Debt (MARD) (EU States): about requests for notification
Amendments made to debt and return pursuit foreign cases guidance to update references from MARD to International Debt Unit, MARD.
Debt and return pursuit: foreign cases: Mutual Assistance in the Recovery of Debt (MARD) (EU States): exchange of information without prior request
Amendments made to debt and return pursuit foreign cases guidance to updatereferences from MARD to International Debt Unit, MARD.
Debt and return pursuit: foreign cases: Mutual Assistance in the Recovery of Debt (MARD) (EU States): requests for information sent to other member states
Debt and return pursuit foreign cases updated to amend MARD to International Debt Unit, MARD
Debt and return pursuit: foreign cases: Mutual Assistance in the Recovery of Debt (MARD) (EU States): requests for information received from other member states
Debt and return pursuit foreign cases amended to update MARD to International Debt Unit, MARD
Debt and return pursuit: foreign cases: Mutual Assistance in the Recovery of Debt (MARD) (EU States): sending and receiving requests for assistance
Debt and return pursuit foreign cases guidance amended to update MARD to International Debt Unit, MARD
Debt and return pursuit: foreign cases: Mutual Assistance in the Recovery of Debt (MARD) (EU States): referring cases to the International Debt Unit MARD team
Amendments made to debt and return pursuit foreign cases guidance to update email addresses and references from MARD to International Debt Unit, MARD.
Debt and return pursuit: Miscellaneous charges: National Minimum Wage Penalties (NMWP): Action by National Debt Pursuit Unit (NDPU)
Correcting formatting and layout issues on the overview of National Debt Pursuit Units (NDPU) role
Overview of National Debt Pursuit Units (NDPU) role updated with details for Scottish and Northern Ireland work items.

published amendments

Debt and return pursuit: Child Benefit overpayments: disputes: abatement
The Child Benefit guidance on disputes and abatements has had slight amendments.
Debt and return pursuit: Child Benefit overpayments: disputes: appeals
The Child Benefit guidance on disputes and appeals has been revised.
Debt and return pursuit: Child Benefit overpayments: disputes: reconsiderations
The Child Benefit guidance on disputes and reconsiderations has been revised.
Debt and return pursuit: Child Benefit overpayments: disputes: explanations
The Child Benefit guidance on disputes and explanations has been revised.
Debt and return pursuit: Child Benefit overpayments: disputes: general
The Child Benefit overpayments general dispute guidance page has been revised.

published amendments

Debt and return pursuit: Child Benefit overpayments: recovery actions: general
The Child Benefit guidance on general recovery actions has been updated to add a paragraph concerning Regulation 21 of the Child Benefit (Decisions and Appeals) Regulations 2003.
Debt and return pursuit: Child Benefit overpayments: recovery actions: liability for repayment
The Child Benefit guidance regarding liability for repayment was slightly amended to write out decision maker in full rather than abbreviate.
Debt and return pursuit: Child Benefit Overpayments: death of one or more parties: death of child
The Child Benefit guidance regarding death of a child has been revised.
Debt and return pursuit: Child Benefit overpayments: death of one or more parties: death of sole or both customers
The Child Benefit guidance relating to the death of sole or both customers was revised.
Time To Pay: agreeing or rejecting Time To Pay: rejecting Time To Pay
Time to pay guidance on rejecting TTP requests has been updated to remove the instruction to issue a TTP rejection letter for written requests and to advise that requests can and should generally be rejected by phone.