PAYE21045 - 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.

In-year

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

Have ceased

And

Are insolvent

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