PAYE21071 | Employer records: maintain employer record: employer debts - debt management review (Action Guide)
From HM Revenue & Customs · PAYE Manual
To deal with a debt-related enquiry from a Debt Management Office follow steps 1 - 4 below. The guide is presented as follows
| Step 1 | |
| Step 2 | |
| Step 3 | |
| Step 4 |
For details of how to access any of the Employer Business Service functions, use PAYE057.
Initial action
1. If you receive a
Telephone call from the Debt Management Office go to step 2
Form IDMS11 go to step 3
Telephone enquiry
Note: Satisfy yourself that the caller is genuine before dealing with any query
2. If a Debt Management Office telephones to enquire about a debt you will need to
Review the employer papers and employer record
Provide the Debt Management Office with the information they need to
Establish the validity of the debt before enforcement action is taken
and
Update their records
Receipt of form IDMS11
3. On receipt of form IDMS11 you must
Use Function AMEND EMPLOYER INDICATORS to set the year related indicator 87X
Display form IDMS11 prominently in the employer record pad
Put away the papers
Receipt of form IDMS12
4. On receipt of form IDMS12 you must
Use Function AMEND EMPLOYER INDICATORS to remove the year related indicator 87X
Link form IDMS12 with form IDMS11
Retain both forms in the employer record pad
Put away the papers