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HMRC internal manual

Labour Provider Guidance

Stakeholders: Debt Management

Debt Management (DM) is part of Customer Services.

Their work is to receive payment and account for tax and other liabilities, to process declarations for HMRC taxes, duties and so on, to update customer records and to take the correct action to bring in late returns and payments.

There is a Memorandum of Understanding (MOU) in place between DM and Fraud Investigation Service (FIS) Labour Market (LM) which gives accredited SI LP Compliance staff permission to undertake limited debt recovery action alongside their normal interventions with businesses and individuals.