DMBM565020 | Debt and return pursuit: contract settlements: role of the Contract Settlement Unit (CSU)

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Role of the CSU

NDPU will:

• pursue other outstanding debts when appropriate; for example, if the unit phones the taxpayer and agrees an instalment arrangement they will include other outstanding liabilities within the arrangement

• liaise with the DTOs regarding any other work items still held by them

• set up and monitor time to pay arrangements on IDMS

• use IDMS to keep a record of actions taken.

In the absence of payment:

• refer the contract settlement work item to HMRC Bradford Enforcement Unit (BEU) for CCP or EIS (Edinburgh or Worthing) for Insolvency action as appropriate

• if the contract settlement is being transferred to BEU, return the IDMS Taxpayer Record to the originating OU.