PAYE21045 | Employer records: maintain employer record: debt management office responsibilities

A Debt Management Office will be responsible for the following areas of work split into in-year and end of year duties.

In-year

• Following up reminders for PAYE tax / NIC and contractor’s deductions when they become due

• Dealing with employers and contractors who

• Have ceased

And

• Are insolvent

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End of year

• Issuing and recovering original and further forms P35 and P14 at the request of the PAYE Employer Office

• Following up reminders for annual returns

• Recovering underpaid PAYE tax / NIC and contractor’s deductions

• Making recovery directions when employers or contractors fail to make deductions from payments