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Official guidance
Debt Management and Banking Manual

DMBM523300 · Debt and return pursuit: PAYE: employer or contractor has lost their records

  • DMBM523310 · Initial action by DMB
  • DMBM523320 · Existing debt(s)
  • DMBM523330 · Customer Operation action
  • DMBM523340 · Employer/contractor needs help reconstructing records
  • DMBM523350 · Action following reconstruction of employer’s records
  • DMBM523360 · Impact on CIS/BROCS/IDMS of reconstruction of records
  • DMBM523370 · Recovery of underpayment following a reconstructed return
  • DMBM523380 · Employer’s records can not be reconstructed
  • DMBM523390 · Pro forma returns
  1. Debt and return pursuit: contents
  2. Debt and return pursuit: PAYE: employer or contractor has lost their records: contents

DMBM523300 | Debt and return pursuit: PAYE: employer or contractor has lost their records: contents

From HM Revenue & Customs · Debt Management and Banking Manual

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Contents9 entries

  1. DMBM523310Debt and return pursuit: PAYE: employer or contractor has lost their records: initial action by DMB
  2. DMBM523320Debt and return pursuit: PAYE: employer or contractor has lost their records: existing debt(s)
  3. DMBM523330Debt and return pursuit: PAYE: employer or contractor has lost their records: Customer Operation action
  4. DMBM523340Debt and return pursuit: PAYE: employer or contractor has lost their records: employer/contractor needs help reconstructing records
  5. DMBM523350Debt and return pursuit: PAYE: employer or contractor has lost their records: action following reconstruction of employer’s records
  6. DMBM523360Debt and return pursuit: PAYE: employer or contractor has lost their records: impact on CIS/BROCS/IDMS of reconstruction of records
  7. DMBM523370Debt and return pursuit: PAYE: employer or contractor has lost their records: recovery of underpayment following a reconstructed return
  8. DMBM523380Debt and return pursuit: PAYE: employer or contractor has lost their records: employer’s records can not be reconstructed
  9. DMBM523390Debt and return pursuit: PAYE: employer or contractor has lost their records: pro forma returns
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