EM3955 - Concluding the Enquiry: Non-Contract Settlements: Notifying Debt Management and Banking (DMB)

Some enquiries will have been settled by assessment (and pre SA interest determinations) and amendment in the years under enquiry because of the customers lack of co-operation. Failure to co-operate in agreeing the liability is likely to be followed by an unwillingness to pay the tax.

Form MS134 has been designed to warn DMB of such cases so that they are aware of the potential difficulty coupled with the need to take action because of the compliance failures. It also gives you the opportunity to provide any information which may assist in recovery of the debt.

Send the form, which is available in SEES, where you are settling your enquiry by assessment because the customer

  • has failed to co-operate, or
  • seems likely to refuse to pay the tax due.

You need not send the form if

  • your enquiry is being settled either by contract settlement or formally, and
  • you do not expect that they are unlikely to pay.

Send the completed MS134 to the appropriate DMB mailbox based on the value of the debt:

Debts under £350,000


  • Self Assessment (SA)

Worcester DMB Enquiries [5650101@internal.hmrc.gov.uk]

  • Corporation Tax (CT)

DM, CT SPOC (DM) [7900871@internal.hmrc.gov.uk]

  • PAYE

PAYE SPOC (DM Debt Management) [7817798@internal.hmrc.gov.uk]

Debts of £350,000 or more:

  • All Heads of Duty

Centralised Large Debt Team (CLDT) [7897642@internal.hmrc.gov.uk]

Note the issue of the form and upload a copy to Caseflow or other relevant Case Management system..

Prompt action by the DMB may encourage the customer to co-operate. If you accept a late appeal that results in a reduced assessment or a postponement, notify the DMB immediately (as well as updating the SAFE charge, if necessary).