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Contents

Official guidance
Debt Management and Banking Manual

DMBM524500 · CIS: pursuit action

  • DMBM524510 · Work items not suitable for the automatic process
  • DMBM524530 · C/W CIS Other Enforcement actions
  • DMBM524540 · Linking and associating non-CIS work items
  • DMBM524550 · Pursuit of PAYE and CIS work items
  • DMBM524555 · Return Period exemption signal
  • DMBM524557 · Penalty inhibition signal
  • DMBM524558 · Debt and return pursuit: CIS: Record contact
  • DMBM524560 · In-year PAYE work items contractor only schemes (XP)
  • DMBM524570 · Quantification and P100 procedure in P(SC) and XP cases
  • DMBM524580 · Employer/contractor schemes P(SC)
  • DMBM524590 · Enforcement procedures
  1. CIS: pursuit action: contents
  2. CIS: pursuit action: linking and associating non-CIS work items

DMBM524540 | CIS: pursuit action: linking and associating non-CIS work items

From HM Revenue & Customs · Debt Management and Banking Manual

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IDMS will associate CIS work items to the same taxpayer record as other work items with the same ETMP reference.

In order to make the CIS process as simple and straight forward as possible and because of the differences in due dates for PAYE and current CIS work items, CIS work items will not automatically link to:

  • PAYE work items

  • existing CIS work items for periods ending April 07 and prior.

Automatic Schedule 55 CIS penalties will not link to automatic Section 98A CIS penalties.

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