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HMRC internal manual

Self Assessment Manual

Debt and return pursuit: overview: transfers to EIS

Information on the transfer of the Recovery business responsibility from a Debt Technical Office (DTO) to an Enforcement & Insolvency Service office (EIS) can be found in the Debt Management & Banking Manual (DMBM685000).

The Enforcement Case Signal does not mean that the case is working with the Enforcement & Insolvency Service.

The signal can be shown on both cases working with the DTO and EIS and will be automatically set by the Integrated Debt Management System (IDMS) when the associated Next Action note is requested on IDMS, such as where enforcement action is being taken, for example County Court Proceedings.

The signal brings attention to the fact that the case is at the enforcement stage of collection, and enforcement action will always be taken by a DTO.

You will need to check who has collection responsibility to identify which office (DTO or EIS) has ownership of the case.