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DMBM521010 | Debt and return pursuit: PAYE: e-payment default: role and responsibilities

From HM Revenue & Customs · Debt Management and Banking Manual

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Debt Management Employer Unit (DMEU)

The DMEU has been set up to deal with large employers. The only exceptions to this are large employers who are classified as secure and sensitive, that are the responsibility of DMB Public Departments. For a definition of a large employer see DMBM520420.

The DMEU will not clerically replicate the use of IDMS history to inform next actions for large employer cases.

DMEU is a separate debt technical office with its own unique collection numeral, 301300 and has a dual role in BROCS that allows it to update both Shipley and Cumbernauld records.

Unless there is a strong business need to co-ordinate debt collection activity, the DMEU is not responsible for the pursuit of

  • outstanding PAYE arrears for large employers, for years prior to 2004/05 already working at the local Debt Technical Office or Enforcement and Insolvency Services (EIS)

  • self assessment and schedule D and E file charges

  • COTAX and other non PAYE related charges or

  • commencing actions in the local county court where the CCBC is not suitable.

In-Year responsibilities

Its main responsibilities are:

  • the initial pursuit of large employers outstanding In Year PAYE/NIC monthly liabilities for deduction year 2004/2005 onwards

  • telephoning large employers to collect PAYE related debts and outstanding returns and taking other recovery actions

  • commencing enforcement action in the County Court Bulk Centre (CCBC) where appropriate and deciding on the best enforcement method in post-judgment cases

  • all compliance activity around payment default

  • telephoning large employers who pay late in order to educate them about their new obligations around paying electronically and warning of surcharge

  • issuing payment default and surcharge notices manually where appropriate

  • handling appeals from large employers against

  • payment default notices and

  • surcharge.

EOY responsibilities

The DMEU is only responsible for

  • the initial pursuit of large employers outstanding PAYE/NIC underpayments

  • the initial pursuit of large employers outstanding surcharge

  • the pursuit of large employers outstanding returns

  • handling appeals from large employers against surcharge

  • telephoning large employers whose P35 when processed reveals an underpayment, as this indicates that the employer may have failed to make it’s in year payments in full.

The DMEU will not clerically replicate the use of IDMS history to inform next actions for large employer cases.

Where the initial recovery action taken by the DMEU has not proved successful then they will refer the case to the Debt Technical Office for the commencement of enforcement action.

DMEU and IDMS

The DMEU is able to update work items for all IDMS records, even those that they do not own. However the DMEU is not able to amend or close SAFE charges.

You will be able to identify actions recorded in IDMS by the DMEU to records they do not own as the ID field will show as ‘DMEU’ plus the DMEU users own initials will be added to the free format field.

The address of the DMEU is:

Debt Management Employer Unit

Large Business Unit
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Office Numeral: 301300