SolvedDMBM522310 | Debt and return pursuit: PAYE: end of year: overpayments: IDMS
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.
Overview
When a new overpayment work item is received, IDMS will initially decide whether it is suitable for automated processes or for clerical attention on C/W PAYE OP work lists. IDMS will also check to see if all expected returns have been received.
Work items created from part returns will show
A ‘Part scheme processed’ signal (on Work Item Details - signals) if there is still outstanding one or more CIS return or P35
An information code of ‘P14s O/S’ if some or all P14s are missing.
Automated Processes
Linking rules - overpayment work items
IDMS will automatically link a new overpayment work item to an existing PAYE overpayment work item for the same employer retaining the same next action and date. IDMS will not link an overpayment to any type of debt or return work item.
Overpayment work items are not sent to DMTC.