DMBM520600 | Debt and return pursuit: PAYE: in-year process: quantification: payment not made at time of visit

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Where you have been unable to obtain payment at your visit, you must prepare an Enforcement warning letter:

• P102 Payment notice (7DWL) for overdue amounts

• P102A Payment notice (Quant before due date) for amounts quantified before the due date.

You must sign the letter and hand it to the employer/contractor or responsible person. If there is no-one available leave the letter in a sealed envelope, marked 'By Hand'.

When the current month is quantified on or before the 22nd, the amount is NOT OVERDUE on the date of the visit. You should make sure you use the P102A in such cases.

Enforcement proceedings cannot begin for the current month until after the later of

• seven days after the date the letter is issued or

• the 23rd of the month for electronic payers or

• the 20

  of the month for non-electronic payers