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HMRC internal manual

PAYE Manual

HM Revenue & Customs
, see all updates

Employer records: maintain employer record: debt management office responsibilities

A Debt Management Office will be responsible for the following areas of work split into in-year and end of year duties.


  • Following up reminders for PAYE tax / NIC and contractor’s deductions when they become due
  • Dealing with employers and contractors who

    • Have ceased


    • Are insolvent

End of year

  • Issuing and recovering original and further forms P35 and P14 at the request of the PAYE Employer Office
  • Following up reminders for annual returns
  • Recovering underpaid PAYE tax / NIC and contractor’s deductions
  • Making recovery directions when employers or contractors fail to make deductions from payments