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HMRC internal manual

PAYE Manual

Employer records: maintain employer record: employer debts - debt management review

Until June 2001, the Debt Management Office (formally the Recovery Office) was required to notify the PAYE Employer Office of proposed enforcement action for certain types of debt by the issue of form C87X.

The PAYE Employer Office would review the employer papers and employer record to determine

  • If proceedings were inappropriate


  • Provide additional information through the issue of form C87X-2 to assist the Debt Management Office in the pursuit of any debts

Both forms have now been abolished and a new process introduced in June 2001 which requires

  • Telephone checks to be made by the Debt Management Office with the PAYE Employer Office where appropriate to establish the validity of the debt before enforcement action is started
  • The Debt Management Office to send a notification (form IDMS11) to the PAYE Employer Office only when enforcement action has actually commenced (for example court claim issued)
  • The Debt Management Office to send a notification (form IDMS12) to the PAYE Employer Office when the enforcement action has been concluded

Note: If there are any circumstances that may affect or prevent enforcement action you must contact the appropriate Debt Management Office by telephone immediately.