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HMRC internal manual

Self Assessment Manual

Debt and return pursuit: overview: work lists

The following work items are dealt with in the Integrated Debt Management System (IDMS)

  • ‘Bankruptcy or Voluntary Arrangement’
  • ‘Outstanding Debt and / or Return’

The following Debt Management Work Lists are dealt with on SA

  • ‘Review Remission for Cancellation’
  • ‘Remission and Remission Cancellation Quality Assurance’

Further information about the SA Work Management System is available in section ‘Work Management’ (SAM71000 onwards). Guidance on clearing the IDMS work items is available in the Debt Management & Banking Manual (DMBM516000).