PAYE21071 | Employer records: maintain employer record: employer debts - debt management review (Action Guide)

To deal with a debt-related enquiry from a Debt Management Office follow steps 1 - 4 below. The guide is presented as follows

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