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Contents

Official guidance
Debt Management and Banking Manual

DMBM615110 · Pre-enforcement: recovery documentation and checks: recovery proceedings checks

  • DMBM615120 · RP checks for SAFE charges
  • DMBM615125 · RP checks for SDLT charges
  • DMBM615130 · RP checks for WTC/CTC overpayments
  • DMBM615140 · RP checks for PAYE EOY underpayments - unused tax credit funding
  • DMBM615150 · RP checks for Class 1A NIC collected outside the Income Tax provisions
  • DMBM615160 · RP checks for Class 2 NIC / Class 2 NIC Late Notification Penalties
  • DMBM615170 · RP checks for Class 1 NIC debts from NICO
  • DMBM615190 · RP checks for MARD debts
  • DMBM615210 · If the debtor contacts you on the day of proceedings
  1. Pre-enforcement: recovery documentation and checks: recovery proceedings checks: contents
  2. Pre-enforcement: recovery documentation and checks: recovery proceedings checks: RP checks for Class 1 NIC debts from NICO

DMBM615170 | Pre-enforcement: recovery documentation and checks: recovery proceedings checks: RP checks for Class 1 NIC debts from NICO

From HM Revenue & Customs · Debt Management and Banking Manual

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You must carry out an RP check as normal before taking any new or further enforcement action. You should

  • confirm with the originating section in NICO that there has been no change to the record since the debt was transferred. The relevant contact details will be included in the case papers.

  • confirm with Banking Operations on (This content has been withheld because of exemptions in the Freedom of Information Act 2000) that there have been no further payments since the debt was referred to you.

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