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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
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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

  Step 1
   
  Step 2
  Step 3
  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
 

  1. 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

  1. 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

  1. 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