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

HMRC internal manual

Enquiry Manual

Concluding the Enquiry: Non-Contract Settlements: Action Taken by Debt Management and Banking (DMB)

Upon receipt of form MS134, DMB will ensure that collection responsibility is transferred to them. The debt should then be given high priority and be closely monitored.

DMB will normally make three attempts to contact the taxpayer by telephone. If they are unable to contact the taxpayer, a general enforcement warning letter will be issued. If, 10 days later, contact with the taxpayer or issue of the letter has not prompted payment, a letter warning of specific enforcement action (for example distraint) will be issued. After a further 10 days, the appropriate enforcement proceedings will commence.