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Official guidance
Debt Management and Banking Manual

DMBM618600 · Pre-enforcement: coding out: class 2 NIC debts

  • DMBM618605 · General - computer access for DMB staff
  • DMBM618610 · General - key dates
  • DMBM618620 · Prior to coding out - payment request and CA0311
  • DMBM618621 · Taxpayer wants to make payment in full
  • DMBM618622 · Payments by direct debit and credit or debit card
  • DMBM618623 · Dishonoured cheques
  • DMBM618630 · Debts become time-barred
  • DMBM618640 · Coding out selection
  • DMBM618641 · Taxpayers with other coded out debts
  • DMBM618650 · NPS(PAYE) coding check
  • DMBM618660 · Debts not suitable for coding out
  • DMBM618670 · Debts accepted for coding out
  • DMBM618680 · Debts rejected for coding out
  • DMBM618690 · Changes to the debt once it has been accepted for coding out
  • DMBM618700 · Change of circumstance on NPS(NI) record means the debt can no longer be coded out
  • DMBM618710 · NPS coding run
  • DMBM618720 · If the debt can no longer be coded out
  • DMBM618730 · Debt accepted for coding
  • DMBM618731 · Interest
  • DMBM618740 · Manual adjustments to the amount coded
  • DMBM618741 · Reduction to coded out debt between selecting the debts and the coding run taking place
  • DMBM618742 · Reduction to coded out debt after the coding run and during the tax year of collection
  • DMBM618743 · Increases to coded out debts
  • DMBM618744 · How to identify cases on NPS(NI) where debt details have been sent to IDMS
  • DMBM618750 · NPS and end-of-year reconciliation
  • DMBM618760 · Effective Date of Payment (EDP)
  • DMBM618770 · Automatic allocation of payments
  • DMBM618780 · IDMS reference
  • DMBM618781 · IDMS posting types
  • DMBM618782 · IDMS functions
  • DMBM618783 · IDMS exceptions
  • DMBM618784 · IDMS next action codes
  • DMBM618785 · Create and amend IDMS work items
  • DMBM618786 · IDMS debts linked with coded out debts
  • DMBM618790 · Updates to IDMS - debt
  • DMBM618791 · Updates to IDMS - designatory data
  • DMBM618792 · Welsh language cases
  • DMBM618793 · Deceased taxpayers
  • DMBM618800 · Impact on benefits
  • DMBM618810 · Impacts on Higher Rate Provision (HRP)
  • DMBM618820 · DMB campaigns
  • DMBM618821 · Debt Management Telephone Centre (DMTC)
  • DMBM618822 · Debt Market Integrator Operations Team (DMIOT)
  • DMBM618823 · Debt Technical Office (DTO)
  • DMBM618830 · Taxpayer requests Time To Pay (TTP)
  • DMBM618831 · National Direct Debit System (NDDS)
  • DMBM618832 · Instalment Arrangement (IA) function and taxpayers who default
  • DMBM618840 · Remissions and write-offs
  • DMBM618850 · Secure and sensitive cases
  • DMBM618860 · County Court Proceedings (CCP)
  • DMBM618870 · Enforcement Office (EIS)
  • DMBM618880 · Potential bankruptcy cases
  • DMBM618890 · Infonet MIS
  • DMBM618900 · Handling customer contact
  • DMBM618901 · Taxpayer disputes debt
  • DMBM618902 · Complaints
  • DMBM618903 · Communications
  • DMBM618910 · Learning
  1. Pre-enforcement: coding out: class 2 NIC debts: contents
  2. Pre-enforcement: coding out: class 2 NIC debts: Debt Technical Office (DTO)

DMBM618823 | Pre-enforcement: coding out: class 2 NIC debts: Debt Technical Office (DTO)

From HM Revenue & Customs · Debt Management and Banking Manual

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The Newcastle Back-office (DTO) was allocated to support both the Debt Management Telephone Centre (DMTC) and the Debt Collection Agency Referral Unit (DCARU). They deal with taxpayer’s letters and queries received after the issue of the Final Opportunity Letters (FOLs) and queries received from the Debt Collection Agency (DCA).

The Newcastle Back-office address is:

Room BP3201
Warkworth House
Benton Park View
Longbenton
Newcastle Upon Tyne
Tyne & Wear
NE98 1YX

Any written correspondence received in another DMB office should be directed to Newcastle Back-office.

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