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Contents

Official guidance
Debt Management and Banking Manual

DMBM520460 · Debt and return pursuit: PAYE: in-year process: IDMS actions: contents

  • DMBM520465 · Debt and return pursuit: PAYE: in-year process: IDMS actions: overview
  • DMBM520470 · Debt and return pursuit: PAYE: in-year process: IDMS actions: work items not suitable for the automatic process
  • DMBM520475 · Debt and return pursuit: PAYE: in-year process: IDMS actions: DMTC process
  • DMBM520480 · Debt and return pursuit: PAYE: in-year process: IDMS actions: IDMS1
  • DMBM520485 · Debt and return pursuit: PAYE: in-year process: IDMS actions: automatic compliance activity to establish the debt (P101)
  • DMBM520490 · Debt and return pursuit: PAYE: in-year process: IDMS actions: IDMS actions on receipt of a payment
  • DMBM520495 · Debt and return pursuit: PAYE: in-year process: IDMS actions: employer paying successive P101 amounts
  • DMBM520500 · Debt and return pursuit: PAYE: in-year process: IDMS actions: band 1 employer regularly paying after P101 issued and before enforcement
  • DMBM520505 · Debt and return pursuit: PAYE: in-year process: IDMS actions: compliance activity following the issue of a P101
  • DMBM520510 · Debt and return pursuit: PAYE: in-year process: IDMS actions: removal of enforcement signal on IDMS
  1. Debt and return pursuit: PAYE: in-year process: IDMS actions: contents
  2. Debt and return pursuit: PAYE: in-year process: IDMS actions: overview

DMBM520465 | Debt and return pursuit: PAYE: in-year process: IDMS actions: overview

From HM Revenue & Customs · Debt Management and Banking Manual

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If payment is not made after appropriate demands or after a certain time, BROCS will send a work item to IDMS for any months or quarters outstanding.

IDMS will link the work item to any other in-year months or quarters for the same deduction year, but if the other work items have an established debt, the new work item will be suspended which has the effect of putting the work item(s) on a long BF to 01-01-2038.

For work items not suspended, IDMS will set the next action after considering if the item:

  • is not suitable for the automatic process

  • is appropriate for a phone call

  • requires an IDMS1

  • requires automatic compliance activity to establish the debt.

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