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Contents

Official guidance
Debt Management and Banking Manual

DMBM521000 · Debt and return pursuit: PAYE: e-payment: e-payment default

  • DMBM521005 · Debt and return pursuit: PAYE: e-payment: default process - overview
  • DMBM521010 · Debt and return pursuit: PAYE: e-payment default: role and responsibilities
  • DMBM521015 · Debt and return pursuit: PAYE: e-payment default: arrears working with debt technical office or EIS
  • DMBM521020 · Debt and return pursuit: PAYE: e-payment default: amending default counts and issuing default notices
  • DMBM521025 · Debt and return pursuit: PAYE: e-payment default: In Year procedures where monthly payments are overdue
  • DMBM521030 · Debt and return pursuit: PAYE: e-payment default: DMEU action - phoning large employers
  • DMBM521035 · Debt and return pursuit: PAYE: e-payment default process: DMEU action - Establish Debt process
  • DMBM521040 · Debt and return pursuit: PAYE: e-payment default: DMEU action - enforcement warning and activity
  • DMBM521045 · Debt and return pursuit: PAYE: e-payment default: employer maintains payment has been made
  • DMBM521050 · Debt and return pursuit: PAYE: e-payment default: e-payment compliance - multiple monthly payments
  • DMBM521055 · Debt and return pursuit: PAYE: e-payment default: e-payment compliance - monthly default review
  • DMBM521060 · Debt and return pursuit: PAYE: e-payment default: e-payment compliance - payment adequacy checks
  • DMBM521070 · Debt and return pursuit: PAYE: e-payment default: e-payment compliance - reallocation (REA) posting on BROCS
  • DMBM521075 · Debt and return pursuit: PAYE: e-payment default: e-payment compliance - transfers of large employer records
  • DMBM521080 · Debt and return pursuit: PAYE: e-payment default: e-payment compliance - referrals to Customer Operations Employer Unit - 'w/w TD'
  • DMBM521085 · Debt and return pursuit: PAYE: e-payment default: payments allocated to the wrong month
  • DMBM521090 · Debt and return pursuit: PAYE: e-payment default: quarterly payment cases
  • DMBM521095 · Debt and return pursuit: PAYE: e-payment default: Welsh language cases
  • DMBM521100 · Debt and return pursuit: PAYE: e-payment default: Time to Pay
  • DMBM521105 · Debt and return pursuit: PAYE: e-payment default: RLS
  • DMBM521110 · Debt and return pursuit: PAYE: e-payment default: EOY reminders and responsibilities
  • DMBM521115 · Debt and return pursuit: PAYE: e-payment default: EOY DMEU action - dealing with cases that appear on C/W PAYE UP
  • DMBM521120 · Debt and return pursuit: PAYE: e-payment default: EOY returns
  1. Debt and return pursuit: PAYE: e-payment: e-payment default: contents
  2. Debt and return pursuit: PAYE: e-payment default: e-payment compliance - referrals to Customer Operations Employer Unit - 'w/w TD'

DMBM521080 | Debt and return pursuit: PAYE: e-payment default: e-payment compliance - referrals to Customer Operations Employer Unit - 'w/w TD'

From HM Revenue & Customs · Debt Management and Banking Manual

Some content of this manual is being considered for archiving. If there is content you use regularly, please email [email protected] to let us know as soon as possible.

IDMS automatically refers new large employer PAYE work items to the DMEU and the ownership of that specific BROCS instalment will be set as the DMEU (office numeral ‘013’) but the BROCS taxpayer ownership remains with the local DMB office.

When using BROCS function CHANGE NEXT ACTION (CNA, ASN, NA) the DMEU can update BROCS action history regardless of ownership.

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