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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
, see all updates

Manage work: customer service: debt management and banking

Debt Management and Banking (DMB) is responsible for receiving payments made on time, pursuing overdue payments, maintaining records and pursuing overdue tax and NIC returns from employers and individuals.

The Debt Management processes and operations, including SA Recovery work, are managed through the following strands

  • Banking Operations which is responsible for the automatic issue of reminders, receiving, banking and allocating SA payments
  • Debt Management Telephone Centre (DMTC) make the initial telephone contact (up to 6 attempts at varying times) using predictive dialling equipment for all ‘clean’ debt and return cases with less than £5000 outstanding. If the debt and / or return remains outstanding it is referred to the appropriate Debt Pursuit Office for action
  • The Debt Pursuit Office carries out a number of activities to recover any outstanding debt and / or return following an agreed set of priorities and processes which may include personal contact or taking legal proceedings
  • The Enforcement and Insolvency Services (EIS) takes cases referred from the Debt Pursuit Office and initiates proceedings for bankruptcy and winding up orders