DMBM690060 | Enforcement: Recording fees and charges: Which reference number to use

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Which reference number to use

Linked Debts

IDMS has more than one Head of Duty (HoD)

Where a case includes two or more Heads of Duty

• use the IDMS master reference to create the charge on SAFE. This will ensure that the work item for the cost charge properly links on IDMS

Where cost/fees relate to an Indirect Tax (VAT/non VAT) debt that is linked to a Direct Tax debt

• record the cost item on SAFE using the associated Direct Taxes HoD reference

Stand alone charges

Where you have stand-alone Indirect Tax debts

• locate a Direct Taxes HoD - including National Insurance Number (NINO) - reference for that customer (using BROCS: TBS: COP PA YE Browser etc to trace other references)

• use the Direct Taxes reference to create the cost charge on SAFE except where using a NINO, set the Dunning lock - Reason Code 8 - (using ‘Manage Charge’ function) on the charge just raised to stop a new LAN interface being sent to IDMS for the HoD reference

• create the work item on IDMS using the Indirect Taxes reference

• note the IDMS Notes & Assets screen to

• say that the cost item was created on SAFE using the Direct Taxes reference

• record both the SAFE charge reference and the HoD reference.

Note: In these cases SAFE will not update the IDMS work item. You must check SAFE before taking any action.

NTC two person household

• Raise the charge using the lead NINO from IDMS as the prime reference.

Others

• Use the HoD reference used by IDMS.

Cost charges relating to ‘duty’ types TPSS, MARD, SDLT & DRIER

Where you have a debt for one of the following ‘duty’ types and need to create a cost charge on SAFE find a reference number for the customer which is acceptable to IDMS from the table below.

Create the cost charge on SAFE using the HoD reference found.

Additionally,

• note the IDMS main work item Notes and Assets screen to say

• the cost item was created on SAFE using the HoD reference

• record the SAFE charge reference and the original 'duty' rference

​​​​​Note: When using a NINO for anything other than a NTC related cost charge, always enter ‘ONE PERSON HOUSEHOLD’ in the 1 or 2 Person Household field.

Also see additional guidance at DMBM690050.

If after a full search you still cannot find a HoD reference, contact the SAFE Unit.