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Contents

Official guidance
Debt Management and Banking Manual

DMBM527310 · Debt and return pursuit: NIC: deferred NICs

  • DMBM527320 · Background and introduction
  • DMBM527330 · Calculation and initial pursuit
  • DMBM527340 · Debt pursuit by CBOS
  • DMBM527350 · Sending the debt to the DTO
  • DMBM527360 · Other debts working with EIS
  • DMBM527370 · Information or payments received in CBOS following transfer
  • DMBM527380 · Remission in CBOS
  • DMBM527390 · Debt pursuit by the DTO
  • DMBM527400 · Enforcement
  • DMBM527410 · Other debt management issues
  1. Debt and return pursuit: NIC: deferred NICs: contents
  2. Debt and return pursuit: NIC: deferred NICs: information or payments received in CBOS following transfer

DMBM527370 | Debt and return pursuit: NIC: deferred NICs: information or payments received in CBOS following transfer

From HM Revenue & Customs · Debt Management and Banking Manual

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If you receive any information or payments for a customer after the debt has been transferred:

  • advise the DTO by phone and if appropriate

  • forward any relevant correspondence.

Payments received by the DTO after you have transferred the debt will be sent to BOps Newcastle, and the DTO will update IDMS.

When your NIRS work management item BF expires you should:

  • check IDMS to confirm the deferment debt has been paid

  • ensure the payment is allocated correctly on NIRS2.

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