DMBM521015 | Debt and return pursuit: PAYE: e-payment default: arrears working with debt technical office or EIS

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Over the course of the tax year, on viewing IDMS, when pursuing debts or returns, you may come across employers who have pre 2004/05 work items still outstanding.

Arrears working with local debt technical office (DTO)

Where arrears are working with a Debt Technical Office, phone the office that owns the pre 2004/05 work item(s).

Where the earlier work item is not subject to an enforcement action

• ask the DTO to transfer ownership of the case to you and

• manage pursuit of this work item alongside yours.

If the 2004/05 work item clears first do not return the earlier work item to the DTO unless recovery proceedings are appropriate.

Where the earlier work item is subject to an enforcement action

• discuss the case with the DTO to decide the best way forward and

• co-ordinate your activities.

Arrears working with EIS

Exceptionally, where arrears are working with EIS

• discuss the case with EIS to decide the best way forward and

• co-ordinate your activities.