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DMBM520500 | Debt and return pursuit: PAYE: in-year process: IDMS actions: band 1 employer regularly paying after P101 issued and before enforcement

From HM Revenue & Customs · Debt Management and Banking Manual

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Where a Band 1 employer pays:

  • an amount other than the specified amount after issue of P101

  • before enforcement action

  • on two or more occasions within six months

IDMS will automatically issue a P101 on the 20th of the month.