DMBM900420 | Miscellaneous: Debt Arrangement Scheme: proposals received in the local office

Action by debt technical office

Immediate action is needed when debt payment programme (DPP) proposals are received in a local office. The department only has 21 days from the date the notification was posted to creditors applying for approval of a debt payment programme (form 4) to respond.

On receipt of form 4 (or any information that a taxpayer is considering a DPP) you must:

• Contact DAS Team: Email: DAS Team, Scotland (DM). Phone : 03000 513404

• transfer any existing IDMS debts including:

• any associated returns and

• any BROCS or

• SA records or any other pre-enforcement debts to EIS Edinburgh (numeral 362301)

• call off any debts with the Debt Management Telephone Centre (DMTC) and request these are transferred to EIS Edinburgh.

You must not:

• enter into discussion about HM Revenue and Customs:

• waiving interest

• agreeing to a composition offer

• attempt to persuade a taxpayer to either:

• withdraw from a DPP

• make additional payments in respect of a debt included in the programme.