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Official guidance
Debt Management and Banking Manual

DMBM520520 · Debt and return pursuit: PAYE: in-year process: referral to Field Force: contents

  • DMBM520525 · Debt and return pursuit: PAYE: in-year process: referral to Field Force: overview
  • DMBM520530 · Debt and return pursuit: PAYE: in-year process: referral to Field Force: checks prior to sending work items to Field Force
  • DMBM520535 · Debt and return pursuit: PAYE: in-year process: referrals to Field Force: transferring work items to Field Force
  • DMBM520540 · Debt and return pursuit: PAYE: in-year process: referrals to Field Force: follow-up actions by Field Force
  1. Debt and return pursuit: PAYE: in-year process: referral to Field Force: contents
  2. Debt and return pursuit: PAYE: in-year process: referral to Field Force: overview

DMBM520525 | Debt and return pursuit: PAYE: in-year process: referral to Field Force: overview

From HM Revenue & Customs · Debt Management and Banking Manual

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Field Force (FF) will take action to visit the employer and recover the debt. There are some pre-enforcement quality gateway checks that must be made prior to the work moving and guidelines as to how that work moves across to FF. The following pages cover:

  • the pre-enforcement checks that must be performed

  • moving work items (WI(s)) to FF for personal and distraint calls

  • how to deal with new WI(s) that become overdue once a debt has been moved to FF.

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