PAYE21071 - Employer records: maintain employer record: employer debts - debt management review (Action Guide)


To deal with a debt-related enquiry from a Debt Management Office follow steps 1 - 4 below. The guide is presented as follows

Initial action Step 1
Telephone enquiry Step 2
Receipt of form IDMS11 Step 3
Receipt of form IDMS12 Step 4


For details of how to access any of the Employer Business Service functions, use PAYE057.

Initial action

1. If you receive a

  • Telephone call from the Debt Management Office go to step 2
  • Form IDMS11 go to step 3

Telephone enquiry

Note: Satisfy yourself that the caller is genuine before dealing with any query
 

2. If a Debt Management Office telephones to enquire about a debt you will need to
 

  • Review the employer papers and employer record
  • Provide the Debt Management Office with the information they need to
    • Establish the validity of the debt before enforcement action is taken
    • and
    • Update their records

Receipt of form IDMS11

3. On receipt of form IDMS11 you must
 

  • Use Function AMEND EMPLOYER INDICATORS to set the year related indicator 87X
  • Display form IDMS11 prominently in the employer record pad
  • Put away the papers

Receipt of form IDMS12

4. On receipt of form IDMS12 you must
 

  • Use Function AMEND EMPLOYER INDICATORS to remove the year related indicator 87X
  • Link form IDMS12 with form IDMS11
  • Retain both forms in the employer record pad
  • Put away the papers