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Debt Management and Banking Manual
Publication Date: 2022
Publisher: Bloomsbury Professional
Copyright: 2022 Crown
Debt Management and Banking Manual
Our debt management and banking processes incorporates material covered in the Recovery Manual and the Banking & Accounting Guide (BAAG)
Last Update: 3rd May 2022
Contents
- Close sectionDMBM100100: IT systems
- Close sectionDMBM100500: Customer Accounting Records
- Close sectionDMBM101000: Create Customer Accounting Records
- Close sectionDMBM105000: View Customer Accounting Records
- Close sectionDMBM110000: Maintain Customer Accounting Records
- Close sectionDMBM115000: Create charges by IT system
- Close sectionDMBM120000: Maintain charges (financial) by IT systems
- Close sectionDMBM130000: Manage charges (information) by IT system
- Close sectionDMBM200000: Payment Processing and Accounting
- Close sectionDMBM200100: Payment methods
- DMBM200110: Bacs Direct Credit
- DMBM200120: Bank Giro
- DMBM200130: CHAPS
- DMBM200150: Certificates of Tax Deposit
- DMBM200160: Cheques
- DMBM200170: Debit and credit card by phone
- DMBM200180: Debit and corporate/business credit card over the internet (OPS)
- DMBM200210: Direct Debit
- DMBM200230: Funding Bonds and Loan Notes
- DMBM200240: Government Banking Service
- DMBM200250: Internet/phone banking and Faster Payments
- DMBM200260: Post Office
- Close sectionDMBM201000: Payment processing
- DMBM202010: Payments received in local offices
- Close sectionDMBM205000: Payments banked in offices with Bank Lodgement Facility
- DMBM206500: Certificates of Tax and National Insurance Contributions (NIC)
- Close sectionDMBM206600: Issue receipt by IT system
- Close sectionDMBM207000: Returned payments
- Close sectionDMBM209000: Irregular payments
- DMBM209050: Overview
- DMBM209100: Examples
- DMBM209105: Accompanied payments
- DMBM209110: Cash
- DMBM209115: Postage stamps and postal orders
- DMBM209120: Post dated cheques
- DMBM209130: Payments held overnight
- DMBM209135: Missing or damaged cheques and payslips
- DMBM209140: Unidentified payments
- DMBM209145: Payments with conditions attached
- DMBM209200: Self Assessment
- DMBM209500: Specific IT systems
- Close sectionDMBM210000: Payment allocation, overpayments and repayments
- DMBM210100: Payment Allocation - General Information
- DMBM210140: Standard Repayment Interest and Incorrect Credits
- DMBM210150: Self Assessment
- DMBM210250: IRIS
- DMBM210500: Transfer from Overpayments Accounting Summary (OAS) to Duty by IT system
- DMBM210750: Process payments in DMB Banking
- DMBM215000: Duty Repaid In Error Refunded (DRIER)
- DMBM216000: Obtaining a credit to reconcile an accounting record
- DMBM217000: Missing and alleged payments
- Close sectionDMBM220000: Sharefishermen
- Close sectionDMBM230000: Account reconciliation
- Close sectionDMBM231000: Annual balance
- DMBM231010: General overview
- DMBM231100: Debt Pursuit Offices: Annual Balance of Accounts
- DMBM231200: Debt Pursuit Offices: Law Costs Agreements
- DMBM231250: Debt Pursuit Offices: Overpayments
- DMBM231300: Debt Pursuit Offices: Balancing Payments Received For and By Other Offices
- DMBM231400: Debt Pursuit Offices: Completing Balance Statements
- DMBM231500: Debt Pursuit Offices: Checking Balance Forms
- DMBM231600: Debt Pursuit Offices: Sending Completed Balance Forms
- Close sectionDMBM234500: Bank lodgement adjustments
- Close sectionDMBM200100: Payment methods
- Close sectionDMBM400000: Interest
- Close sectionDMBM400010: Tables of interest
- Close sectionDMBM401000: Interest on late payments
- DMBM401010: Overview
- DMBM401020: Due dates
- DMBM401030: Payment dates
- DMBM401040: Interest dates
- DMBM401050: Effective Date of Payment (EDP)
- DMBM401060: Cut-off date
- DMBM401070: Common period rules
- DMBM401080: Administrative limits
- DMBM401090: Clerical Interest
- DMBM401100: Charging interest on Customs Duty
- Close sectionDMBM402010: Charging interest in SAFE
- DMBM402020: Automatic calculation and raising of an interest charge
- DMBM402030: Automatic calculation and amendment of an interest charge
- DMBM402040: Create interest charge following manual calculation
- DMBM402050: Amend interest charge following manual calculation
- DMBM402060: Clerical interest signals
- DMBM402070: Clerical interest worklist
- DMBM402080: Auto clearing process
- DMBM402090: Amendments to Effective Date of Payment (EDP)
- Close sectionDMBM403010: Interest on reallocations and repayments in SAFE
- DMBM403020: Overview
- DMBM403030: Automatic calculation of repayment interest
- DMBM403040: Inhibition of automatic calculation of repayment interest
- DMBM403050: Apply repayment interest credit to SAFE record
- DMBM403060: Amend repayment interest credit on SAFE record
- DMBM403070: Clerical interest worklist
- DMBM403080: Auto clearing process
- Close sectionDMBM404000: Handling interest objections and enquiries
- Close sectionDMBM405000: Interest Review Unit (IRU)
- Close sectionDMBM450000: Legislation and enabling regulations
- DMBM450010: Debts recoverable as if they were tax
- DMBM450020: Legislation enabling the taking of proceedings
- DMBM450030: Due and payable dates
- Close sectionDMBM450040: PAYE Regulations
- DMBM450100: IT-SC Regulations
- DMBM450110: Self Assessment
- DMBM450120: Revenue Determinations
- DMBM450130: VAT: Debts due to the crown
- DMBM450140: Environmental Taxes
- DMBM450150: Excise Duties
- DMBM450160: Customs and other duties
- Close sectionDMBM510000: Customer Contact and Data Security
- Close sectionDMBM510100: Introduction
- DMBM510110: Who are our customers?
- DMBM510120: When is it necessary?
- DMBM510130: Who is responsible for customer contact?
- DMBM510140: Business by telephone
- DMBM510150: Face to face contact
- DMBM510160: Contact by letter
- DMBM510170: Diversity and equality
- DMBM510180: Preparation before contact
- DMBM510190: Noting the record after customer contact
- Close sectionDMBM510200: Confidentiality
- Close sectionDMBM510300: Telephone Contact
- DMBM510310: Why do we use the telephone for customer contact?
- DMBM510320: Telephone technique
- DMBM510900: Customer is driving
- DMBM510910: Customer becomes unconscious or unresponsive
- DMBM510920: Situations where the customer may be unable to speak on the telephone with you
- DMBM510930: Calls outside office hours
- DMBM510940: Calls to and from other offices
- DMBM510950: Calls from third parties
- DMBM510960: Calls from voluntary organisations or CAB
- DMBM510970: Bogus callers
- DMBM510980: Noting the record after a telephone call
- DMBM511000: Recording of telephone calls for quality monitoring purposes
- DMBM511100: Terminating the call
- DMBM511130: Field Force / Distraint using the phone whilst out on call
- DMBM511190: Customer wants to check we are calling from HMRC
- DMBM511200: Answering machines
- DMBM511210: Customer phones to change personal details
- DMBM511220: The Bigword - interpretation service for non English speaking customers
- Close sectionDMBM511300: Safety
- Close sectionDMBM511400: Outdoor Calls
- DMBM511410: General rules
- DMBM511420: Higher debt manager's role
- DMBM511430: Personal safety risk assessment
- DMBM511440: What to take with you on call
- DMBM511450: Planning outdoor call work
- DMBM511460: Directed Surveillance
- DMBM511470: Customers' Human Rights
- DMBM511480: Identifying your customer
- DMBM511490: Confidentiality breaches
- DMBM511500: Action when customer seen
- DMBM511510: Asking for payment
- DMBM511520: Responding to your customer
- DMBM511530: Payment not obtained
- DMBM511540: Collecting employer returns
- DMBM511550: Reporting assaults and abuse
- DMBM511560: Customer not seen or no reply
- DMBM511570: Ending your call
- DMBM511580: When you return to the office
- DMBM511590: Customer wants proof that we are calling from HMRC
- DMBM511595: Dealing with third parties
- Close sectionDMBM511600: Contact from third parties
- DMBM511610: Overview
- DMBM511620: What is a third party? authorised and non-authorised
- DMBM511623: How to handle correspondence from third parties
- DMBM511630: How to handle calls from third parties
- DMBM511680: Outbound calls to third parties
- DMBM511690: Outdoor calls
- DMBM511805: Special circumstances
- DMBM511900: Agents and accountants
- DMBM511950: Trustees and Personal Representatives
- DMBM512000: Voluntary sector organisations
- DMBM512100: Disclosing Information
- DMBM512150: Receiving Information - addresses/ telephone numbers
- DMBM512200: Getting authority
- DMBM512300: Company officers and representatives - wages clerks, book keepers and so on
- DMBM512400: Missing customers
- DMBM512500: Third party acting as a translator
- Close sectionDMBM512600: Emails and faxes
- DMBM512700: Letters
- DMBM512750: Obscure responses from customers
- Close sectionDMBM512800: Compulsory verification checks
- DMBM512810: What are verification checks?
- DMBM512820: Why do we do verification checks?
- DMBM512830: When to do verification checks
- DMBM512840: Who should do the verification checks?
- DMBM512845: Verification checks based on customer type
- DMBM512910: Verification checks based on type of contact
- DMBM512990: What to do if a caller fails verification checks
- DMBM513010: If in doubt
- DMBM513015: Hints and tips
- DMBM513020: Recording of verification checks
- DMBM513100: Assurance of verification checks - managers and Quality Assurance (QA)
- DMBM513110: Verification check helpcards
- DMBM513115: Verification FAQs
- Close sectionDMBM513120: Legislation and policy
- Close sectionDMBM513220: Useful links
- Close sectionDMBM510100: Introduction
- Close sectionDMBM514000: Debt and Return Pursuit
- Close sectionDMBM515000: SA debt and return pursuit
- Close sectionDMBM519000: PAYE RTI
- Close sectionDMBM520000: PAYE pre-RTI
- Close sectionDMBM520010: Introduction to Pay As You Earn (PAYE)
- DMBM520015: Employer and contractor definition
- DMBM520020: PAYE schemes and types
- DMBM520025: Employer and contractor responsibilities
- DMBM520030: HMRC roles and responsibilities
- DMBM520035: IT Systems
- DMBM520040: Payments
- DMBM520100: Interest
- DMBM520160: Repayment Interest (RPI)
- DMBM520200: Payment reminders and cycles
- DMBM520205: Segmentation bands and requirements to pay and file electronically
- DMBM520210: Annual returns
- DMBM520275: Penalties
- DMBM520280: Tax-free payment
- Close sectionDMBM520285: Payment schedule requests
- DMBM520287: Background
- DMBM520290: Action taken by Customer Operations Employer Office
- DMBM520292: Action taken by Customer Contact Employer and Payment Enquiry Helplines
- DMBM520294: Action taken by DMTC
- DMBM520296: Action taken by Banking Employer Units
- DMBM520298: Action taken by Debt Technical Offices (DTOs)
- Close sectionDMBM520400: In year
- Close sectionDMBM520900: E-Payment
- Close sectionDMBM520910: Legislation and interpretation
- Close sectionDMBM521000: E-payment default
- DMBM521005: Default processes - overview
- DMBM521010: Roles and responsibilities
- DMBM521015: Arrears working with debt pursuit office or EIS
- DMBM521020: Amending default counts and issuing default notices
- DMBM521025: In Year procedures where monthly payments are overdue
- DMBM521030: DMEU action - telephoning large employers
- DMBM521035: DMEU action - Establish Debt process
- DMBM521040: DMEU action - Enforcement warning and activity
- DMBM521045: Employer maintains payment has been made
- DMBM521050: E-payment compliance - multiple monthly payments
- DMBM521055: E-payment compliance - monthly default review
- DMBM521060: E-payment compliance - payment adequacy checks
- DMBM521065: E-payment compliance - educational campaign
- DMBM521070: E-payment compliance - reallocation (REA) posting on BROCS
- DMBM521075: E-payment compliance - transfers of large employer records
- DMBM521080: E-payment compliance - referrals to Customer Operations Employer Unit - ‘w/w TD’
- DMBM521085: Payments allocated to the wrong month
- DMBM521090: Quarterly payment cases
- DMBM521095: Welsh language cases
- DMBM521100: Time to Pay
- DMBM521105: RLS
- DMBM521110: EOY reminders and responsibilities
- DMBM521115: EOY DMEU action - dealing with cases that appear on C/W PAYE UP
- DMBM521120: EOY returns
- Close sectionDMBM521200: Non-composite default
- DMBM521210: Non-composite default process
- DMBM521220: Completing the ‘clerical default and clerical surcharge’ stencil
- DMBM521230: Non-composite default count
- DMBM521240: Clerical surcharge period process
- DMBM521250: Non-composite surcharge calculation
- DMBM521260: Surcharge notices
- DMBM521270: Establishing the return charge for each separate duty type
- Close sectionDMBM521300: E-payment default appeals
- DMBM521310: Default notices
- DMBM521320: Appeal process
- DMBM521330: Appeals on the grounds that the employer is not a large employer
- DMBM521340: Appeals on the grounds that the employer is not in default
- DMBM521350: Reasonable excuse
- DMBM521360: Appeals against non-payment of a specific duty type
- DMBM521370: Appeals on any other grounds
- DMBM521380: Determining appeals
- DMBM521390: Employer withdraws the appeal
- DMBM521400: Appeal determined by agreement under TMA 1970, s .54
- DMBM521410: Appeals not determined or withdrawn
- DMBM521420: Appeals to be heard by the Tribunal
- DMBM521430: Appeals received in debt pursuit offices and EIS
- Close sectionDMBM521500: E-payment surcharge
- DMBM521510: How surcharge is calculated
- DMBM521520: Surcharge rate table
- DMBM521530: Examples of surcharge calculation
- DMBM521540: Issue of surcharge notice
- DMBM521550: When surcharge is not calculated automatically
- DMBM521560: Charge inhibition indicator
- DMBM521570: Clerical surcharge: original surcharge or amended surcharge increased
- DMBM521580: Clerical surcharge: surcharge decreased
- DMBM521590: Issuing the surcharge notice clerically
- DMBM521600: In-year cessations
- DMBM521610: Returned letter Service (RLS)
- DMBM521620: Surcharge and PAYE underpayment
- DMBM521800: E-payment appeals
- Close sectionDMBM522100: End of Year
- Close sectionDMBM522500: Cessation, cancellation and Cancelled One Year Only (COYO)
- DMBM522510: Cessations - introduction
- DMBM522515: Cessations - In-Year cessation return received
- DMBM522590: Cessations - ceased limited company - overpayments and repayments
- DMBM522595: Cessations - ceased limited company - Bona Vacantia
- DMBM522600: Cessations - cancellations
- DMBM522610: Cessations - Cancellations One Year Only (COYO)
- Close sectionDMBM522650: Successions
- DMBM522700: Phoenix companies
- Close sectionDMBM522800: Regulation 72 (5) directions
- Close sectionDMBM523300: Loss of records by employer/contractor
- DMBM523310: Initial action by DMB
- DMBM523320: Existing debt(s)
- DMBM523330: Customer Operation action
- DMBM523340: Employer/contractor needs help reconstructing records
- DMBM523350: Action following re-construction of employer's records
- DMBM523360: Impact on CIS/BROCS/IDMS of reconstruction of records
- DMBM523370: Recovery of underpayment following a reconstructed return
- DMBM523380: Employer's records can not be reconstructed
- DMBM523390: Pro-forma returns
- Close sectionDMBM523400: Special arrangements/schemes
- Close sectionDMBM523500: Late-payment penalties
- DMBM523510: Overview
- DMBM523520: Penalty legislation
- DMBM523530: PAYE charges liable or not liable to penalties for late payment
- DMBM523540: Penalty rates
- DMBM523550: Time to Pay (TTP)
- DMBM523560: Interest on penalties
- DMBM523570: In-year PAYE
- DMBM523580: Payments and late payments
- DMBM523590: Considering a case for penalties
- DMBM523600: The Late Payment Penalty calculator
- DMBM523610: Raising a penalty charge and issuing a penalty notice
- DMBM523620: Referral of penalties to IDMS
- DMBM523630: EIS and county court action
- DMBM523640: Penalty amendments
- DMBM523645: Penalty appeals
- Close sectionDMBM523700: Legislation/regulations
- Close sectionDMBM523800: Forms and functions
- Close sectionDMBM520010: Introduction to Pay As You Earn (PAYE)
- Close sectionDMBM524000: CIS
- DMBM524010: Scope of this guidance
- DMBM524020: Overview
- DMBM524030: The CIS computer system
- DMBM524040: Features of the CIS computer system
- DMBM524050: Timeline of events
- DMBM524070: Legislation
- DMBM524075: CIS agents
- DMBM524080: Authenticate CIS customers
- DMBM524090: IDMS and CIS
- Close sectionDMBM524100: IDMS: the automatic pursuit process
- Close sectionDMBM524200: Penalties
- Close sectionDMBM524300: Contractor's response
- DMBM524310: Request for duplicate pre-populated monthly returns
- DMBM524320: Contractor advises that a return has been sent to HMRC
- DMBM524330: Contractor advises that return incorrect
- DMBM524340: Contractor advises that return is nil
- DMBM524360: Contractor advises of a period of inactivity
- DMBM524370: Contactor advises of cessation
- DMBM524375: Cessation of limited companies and the effect on CIS penalties
- DMBM524380: Contractor disputes the penalty
- DMBM524390: Appeals against the penalty
- Close sectionDMBM524400: Verification procedures in DM
- DMBM524410: Background and time limits
- DMBM524420: Initial action on receipt
- DMBM524430: Contractor difficult to contact / refuses to cooperate
- DMBM524440: No payment or deduction statement prepared by contractor
- DMBM524450: Contractor disputes amount of payment / deductions
- DMBM524460: Contractor claims relief under Regulation 9(3)
- DMBM524470: Records unavailable or inconclusive
- DMBM524480: Contractor insolvent
- Close sectionDMBM524500: Pursuit action
- DMBM524510: Work items not suitable for the automatic process
- DMBM524530: C/W CIS Other Enforcement actions
- DMBM524540: Linking and associating non-CIS work items
- DMBM524550: Pursuit of PAYE and CIS work items
- DMBM524555: Return Period exemption signal
- DMBM524557: Penalty inhibition signal
- DMBM524558: Record contact
- DMBM524560: In-year PAYE work items contractor only schemes (XP)
- DMBM524570: Quantification and P100 procedure in P(SC) and XP cases
- DMBM524580: Employer/contractor schemes P(SC)
- DMBM524590: Enforcement procedures
- Close sectionDMBM524600: In-year and end-of-year process
- DMBM524605: Overview and legislation
- DMBM524610: What you will see on ETMP and BROCS
- DMBM524615: CIS returns and scheme activity
- DMBM524620: Roles and access
- DMBM524625: How to view the CIS EOY schemes
- DMBM524630: CIS End of Year (EOY) Exemption
- DMBM524635: How to deal with discrepancies
- DMBM524640: How to check the EOY position
- DMBM524645: Identifying finalised and un-finalised returns
- DMBM524650: Identifying effective returns
- DMBM524655: Checking returns
- DMBM524660: Exceptions at Newcastle
- DMBM524665: Identifying and checking for multiple and unmatched returns
- DMBM524670: Identifying errors on returns
- DMBM524675: Claims that return sent
- DMBM524680: Underpayments - error on return
- DMBM524685: Underpayments - unable to reconcile
- DMBM524690: Overpayments
- DMBM524695: Other information
- DMBM524700: Tracing and RLS issues
- DMBM524710: Recording Nil payment declarations on BROCS
- DMBM524730: Mergers
- DMBM524740: Cessations
- DMBM524750: Time to pay requests
- DMBM524995: RIS/CIS Compliance referral stencil
- Close sectionDMBM525000: NIC
- Close sectionDMBM530000: VAT
- DMBM530010: Introduction to VAT
- DMBM530100: Liability for payment
- DMBM530300: Effects of death or incapacity on recovery action
- DMBM530400: IT Systems
- DMBM530500: Recovery timetable/indicators
- DMBM530650: How debts are notified
- DMBM530700: DMB Manual processing
- DMBM530800: Understanding the customer
- DMBM530900: Pre-enforcement action
- DMBM531000: De-registered customers and Revenue Losses
- DMBM531200: Annual accounting - effects on debt recovery
- DMBM531300: Repayment taxpayers
- DMBM531400: Large Payers Unit
- DMBM531500: Suspended debt
- DMBM531600: VAT returns in excess of £1 Billion
- Close sectionDMBM535000: Excise duties
- Close sectionDMBM537000: Environmental taxes
- Close sectionDMBM540000: Customs duties
- Close sectionDMBM542000: Machine Games Duty (MGD)
- DMBM542010: What is Machine Games Duty (MGD)?
- DMBM542020: MGD registration and variations
- DMBM542030: MGD return periods and due date for filing and payment
- DMBM542040: Paying MGD and the payment allocation rules
- DMBM542050: Penalties and interest
- DMBM542060: IDMS and debt pursuit
- DMBM542070: Who is liable?
- DMBM542080: Returned Letter Service (RLS)
- DMBM542090: Signals
- DMBM542100: Enquiries
- DMBM542110: Appeals, interest objections and time to pay
- DMBM545000: Stamp Duty Land Tax
- Close sectionDMBM552000: Corporation Tax
- DMBM552010: Overview
- DMBM552020: Selection for DMTC
- DMBM552030: Automatic enforcement process on IDMS
- DMBM552040: Selection for clerical pursuit
- DMBM552050: Pursuit by debt technical office
- DMBM552060: Grade of officer responsible for recovery
- DMBM552070: Pursuit of automatic debt
- DMBM552080: Pursuit of automatic penalties
- DMBM552090: Recovery of debts from a registered office
- DMBM552100: Recovery of debts from ceased companies
- DMBM552110: Recovery of debts from dormant companies
- DMBM552120: Foreign address cases
- DMBM552130: Clerical pursuit for groups of companies
- DMBM552140: Quarterly Instalment Payment cases
- DMBM552145: Statutory Provisions for Payment by Instalment
- DMBM552150: Case review
- Close sectionDMBM555000: Tax Credits
- Close sectionDMBM557000: Child Benefit overpayments
- DMBM557010: Introduction to CBO
- DMBM557100: Disputes
- DMBM557200: Death of one or more parties
- DMBM557250: Recovery action
- DMBM557300: Overpayments recoverable from a third party
- DMBM557350: Overpayment of replacement payments
- DMBM557400: Customer resident abroad
- DMBM557500: Recovery from continuing entitlement
- DMBM557600: Recovery from revived entitlement
- DMBM557650: Recovery - customer in receipt of DWP benefit - terminated entitlement
- DMBM557750: Suspension of recovery
- DMBM557800: Revenue losses (remissions and write-offs)
- DMBM557850: Pre-enforcement activity
- DMBM557900: Enforcement
- Close sectionDMBM560000: Foreign cases
- DMBM560010: Mutual Assistance in the Recovery of Debt (MARD) (EU states)
- DMBM560200: Mutual Assistance in the Recovery of Debt (MARD) (OECD and DTA)
- DMBM560500: Mutual Assistance in the Recovery of Debt (MARD) (Social Security Debts)
- DMBM560850: Customer resident abroad outside the EU or in an EU country not covered by MARD
- DMBM560900: Manual assessments and penalty determinations on tenants and letting agents of non-resident landlords
- DMBM560950: BFPO cases
- Close sectionDMBM565000: Contract Settlements
- DMBM565010: Overview
- DMBM565020: Role of the Contract Settlement Unit (CSU)
- DMBM565030: SAFE/IDMS Processes
- DMBM565040: DTO/EIS - transferring work items
- DMBM565050: CSU action - reviewing the case
- DMBM565060: Contract settlements payable by instalments
- DMBM565070: Recalculation of forward interest
- DMBM565080: Contacting the customer
- DMBM565090: Customer response - alleged payment
- DMBM565100: Customer response - disputed contract
- DMBM565110: Customer response - payment in full offered
- DMBM565120: Customer response - time to pay
- DMBM565130: Customer response - enforcement action
- DMBM565140: Obtaining a copy of the contract
- Close sectionDMBM569000: New penalties processes for DMB
- DMBM569010: Background
- DMBM569020: Legislation, penalty types, taxes and duties affected
- DMBM569030: Responsibilities
- DMBM569040: Penalty assessment number and penalty ID
- DMBM569050: Taxes Acts penalties - Income Tax, PAYE, Corporation Tax
- DMBM569060: Taxes Acts penalties - excise, environmental and customs duties
- DMBM569070: VAT penalties
- DMBM569080: Additional information held on the National Penalty Processing System (NPPS)
- DMBM569500: Securities for PAYE and VAT
- Close sectionDMBM570000: Miscellaneous charges
- DMBM570020: Pension fund surplus refunded to employer - ICTA88/S601
- DMBM570040: Special types of assessment
- DMBM570050: Assessments under Section 419 ICTA1988
- DMBM570060: Student Loan deductions - Regulation 62 determinations
- DMBM570070: Student Loan repayments
- DMBM570080: Class 1A NICs - penalty determinations for late return of form P11D(b)
- DMBM570090: PAYE Settlement Agreements (PSAs), Regulation 110 determinations and Class 6 Voluntary Settlements (Restitutions)
- DMBM570100: Overpayments of Child Benefit
- DMBM570110: Anti Avoidance Group (AAG) penalties
- DMBM570120: Student Loans penalties
- DMBM570130: Statutory payments penalties
- DMBM570140: Overpaid Child Trust Fund Contributions
- DMBM570150: Non-e-filing penalties
- DMBM570160: Personal Liability Notices
- DMBM570170: Regulation 13 Determinations
- DMBM570200: Regulation 80 Determinations
- DMBM570210: Overpayments of WFTC/DPTC
- DMBM570220: WFTC/DPTC Reg 12 Determination
- DMBM570230: WFTC penalty determinations and investment settlement
- DMBM570240: Section 350 Assessments
- DMBM570245: Employment intermediary penalties
- DMBM570250: Under-deductions of PAYE and NICs direct from employee
- DMBM570255: Employment-related securities penalties
- DMBM570260: The Pension Schemes Service (TPSS)
- DMBM570270: Corporation tax assessments (non-standard) on IRIS
- DMBM570280: Health in Pregnancy Grant overpayments
- DMBM570290: Schedule 36 FA 2008 penalties
- DMBM570300: National Minimum Wage penalties
- Close sectionDMBM575000: Pre-enforcement
- Close sectionDMBM580000: Alternative rights of recovery
- Close sectionDMBM585000: Consider the defaulter
- DMBM585130: Armed Forces personnel
- DMBM585140: Farmers and market gardeners
- DMBM585150: Partnerships
- DMBM585155: Sporting clubs
- DMBM585160: Proprietary and members' clubs
- DMBM585165: Unincorporated associations
- DMBM585180: Vulnerable customers
- DMBM585185: Customers with health issues
- DMBM585190: Insolvent debtors
- DMBM585200: Seafarers
- DMBM585210: Trusts and trustees
- DMBM585215: Public bodies
- DMBM585220: Charities
- DMBM585230: Customers in prison
- DMBM585240: Barristers' chambers and barristers' senior clerks schemes
- Close sectionDMBM585250: Deceased customers
- DMBM585255: When a person dies
- DMBM585260: Action to take on notification of death
- DMBM585265: Direct contact from the public
- DMBM585270: Estates and Trusts Office
- DMBM585275: Personal representative not known
- DMBM585280: No probate / conformation
- DMBM585285: Estate distributed / no estate
- DMBM585290: Probate / confirmation granted
- DMBM585295: Outstanding returns
- DMBM585300: Concessionary dates for interest
- DMBM585305: Recovery action
- DMBM585310: County court proceedings (England & Wales)
- DMBM585315: Deceased estates passing to the Crown
- DMBM585320: Insolvent estates
- DMBM585325: Financial difficulty
- Close sectionDMBM595000: Limits in enforcement activity
- DMBM595010: General
- DMBM595020: Distraint (England & Wales and Northern Ireland)
- DMBM595030: Summary proceedings (England & Wales and Northern Ireland)
- DMBM595040: County court proceedings (England and Wales)
- DMBM595050: Summary proceedings (Scotland)
- DMBM595060: Ordinary cause (Scotland)
- DMBM595070: Summary warrant (Scotland)
- DMBM595080: Limitation legislation
- Close sectionDMBM600000: Linking direct and indirect taxes
- Close sectionDMBM605000: Preparing a case for enforcement
- Close sectionDMBM610000: Interest in enforcement proceedings
- DMBM610010: Dates to and from which interest is charged
- DMBM610020: Calculating interest in enforcement proceedings
- DMBM610030: Tax and interest paid before proceedings
- DMBM610040: Interest in proceedings for PAYE/NIC after the end of the tax year
- DMBM610050: Interest in contract settlement cases
- DMBM610060: Interest in MARD cases
- DMBM610070: Administrative limits
- DMBM610080: Setting the interest charge on record
- Close sectionDMBM615000: Recovery documentation and checks
- Close sectionDMBM616000: Transferring work items to and from Field Force
- Close sectionDMBM617000: Fast Track recovery action for important and significant cases
- Close sectionDMBM618000: Coding out
- DMBM618010: Background
- DMBM618020: Legislation
- DMBM618030: DMB debts
- DMBM618040: Means-tested benefits
- DMBM618050: Debt accepted for coding
- DMBM618060: NPS coding run
- DMBM618070: Viewing coded out debts on NPS(PAYE) following the coding run
- DMBM618080: P2 Annual Coding notice
- DMBM618090: Collecting debts from taxpayer's wages
- DMBM618100: Adjustments to amount outstanding following coding run
- DMBM618110: In-year and end-of-year reconciliation
- DMBM618120: Viewing NPS(PAYE)
- Close sectionDMBM618300: Self Assessment (SA) and Tax Credit (TC) overpayments
- DMBM618305: IDMS campaign
- DMBM618310: Initial coding check
- DMBM618315: How to identify cases on IDMS sent for initial coding check
- DMBM618320: Debts accepted by NPS following initial coding check
- DMBM618325: Debts rejected by NPS following initial coding check
- DMBM618330: IDMS 99 letters
- DMBM618335: Cases unsuitable for coding out
- DMBM618340: How to identify debts awaiting coding out in IDMS
- DMBM618345: NPS(PAYE) will perform a hypothetical call to code
- DMBM618350: Debt accepted for coding
- DMBM618355: P2 annual coding notice
- DMBM618360: Debts rejected by NPS at the coding run
- DMBM618365: Change of circumstance between initial acceptance and start of tax year
- DMBM618370: What to do if you identify a debt suitable for coding out
- DMBM618375: Manual adjustments on NPS(PAYE) to the amount coded out
- DMBM618380: Coding out rejections and rejection types
- DMBM618385: Impact of NPS reconciliation on heads of duty
- DMBM618400: Further TC points
- DMBM618500: Further SA points
- Close sectionDMBM618600: Class 2 NIC debts
- DMBM618605: General - computer access for DMB staff
- DMBM618610: General - key dates
- DMBM618620: Prior to coding out - payment request and CA0311
- DMBM618621: Taxpayer wants to make payment in full
- DMBM618622: Payments by direct debit and credit or debit card
- DMBM618623: Dishonoured cheques
- DMBM618630: Debts become time-barred
- DMBM618640: Coding out selection
- DMBM618641: Taxpayer with other coded out debts
- DMBM618650: NPS(PAYE) coding check
- DMBM618660: Debts not suitable for coding out
- DMBM618670: Debts accepted for coding out
- DMBM618680: Debts rejected for coding out
- DMBM618690: Changes to the debt once it has been accepted for coding out
- DMBM618700: Change of circumstance on NPS(NI) record means the debt can no longer be coded out
- DMBM618710: NPS(PAYE) coding run
- DMBM618720: If the debt can no longer be coded out
- DMBM618730: Debt accepted for coding
- DMBM618731: Interest
- DMBM618740: Manual adjustments to the amount coded
- DMBM618741: Reduction to the coded out debt between selecting the debt and the coding run taking place
- DMBM618742: Reduction to the coded out debt after the coding run and during the tax year of collection
- DMBM618743: Increases to the coded out debt
- DMBM618744: How to identify cases on NPS(NI) where the debt details have been sent to IDMS
- DMBM618750: NPS(PAYE) and end-of-year reconciliation
- DMBM618760: Effective Date of Payment (EDP)
- DMBM618770: Automatic allocation of payments
- DMBM618780: IDMS reference
- DMBM618781: IDMS posting types
- DMBM618782: IDMS functions
- DMBM618783: IDMS exceptions
- DMBM618784: IDMS next action codes
- DMBM618785: IDMS create and amend IDMS work items
- DMBM618786: IDMS debts linked with coded out debts
- DMBM618790: Updates from NPS(NI) to IDMS - debt
- DMBM618791: Updates from NPS(NI) to IDMS - designatory data
- DMBM618792: Welsh language cases
- DMBM618793: Deceased taxpayers
- DMBM618800: Impact on benefits
- DMBM618810: Impacts on Higher Rate Provision (HRP)
- DMBM618820: DMB campaigns
- DMBM618821: Debt Management Telephone Centre (DMTC)
- DMBM618822: Debt Market Integrator Operations Team (DMIOT)
- DMBM618823: Debt Technical Office (DTO)
- DMBM618830: Taxpayer requests Time To Pay (TTP)
- DMBM618831: National Direct Debit System (NDDS)
- DMBM618832: Instalment Arrangement (IA) function and taxpayers who default
- DMBM618840: Remissions and write-offs
- DMBM618850: Secure and sensitive cases
- DMBM618860: County Court Proceedings (CCP)
- DMBM618870: Enforcement Office
- DMBM618880: Potential bankruptcy cases
- DMBM618890: Infonet MIS
- DMBM618900: Handling customer contact
- DMBM618901: Taxpayer disputes debt
- DMBM618902: Complaints
- DMBM618903: Communications
- DMBM618910: Learning
- Close sectionDMBM650000: Enforcement action
- Close sectionDMBM655000: Distraint
- Close sectionDMBM655010: Introduction to distraint
- Close sectionDMBM655110: General considerations
- DMBM655120: Distraint on particular types of goods
- DMBM655130: Goods you cannot seize
- DMBM655140: Exempt goods (indirect taxes)
- DMBM655150: Tools of trade
- DMBM655160: Motor vehicles
- DMBM655170: Checking the registered keeper/owner of a motor vehicle
- DMBM655180: Specialised machinery and equipment
- DMBM655190: Antiques and paintings
- DMBM655200: Computers and accessories
- DMBM655210: Electrical goods
- DMBM655220: Goods that need a special licence
- DMBM655230: Furniture and furnishings
- DMBM655240: Goods subject to third party financial agreements
- DMBM655250: Retention of title in goods
- DMBM655260: Debentures held under fixed and floating charges
- Close sectionDMBM655410: Preparing for distraint calls
- DMBM655420: Receiving and recording cases for distraint
- DMBM655440: Indirect tax actions
- DMBM655450: Direct tax (DMO) action on receipt of indirect tax referral
- DMBM655460: Creating IDMS work items for indirect taxes
- DMBM655470: Unaccompanied distraint visits - selection of officers and cases
- DMBM655480: Accompanied visits
- DMBM655490: Using a bailiff for accompanied visits
- DMBM655500: Special considerations before the distraint call
- DMBM655510: What you need to take with you on a distraint call
- DMBM655520: The distraint notice C204
- DMBM655540: Organising your distraint round
- DMBM655550: Checks immediately before the distraint call
- Close sectionDMBM655710: Carrying out a distraint
- DMBM655720: Time for distraint
- DMBM655730: Place for distraint
- DMBM655740: Right of entry to distrain
- DMBM655750: Identifying the defaulter and introducing yourself
- DMBM655760: If the debtor is not present when you call to distrain - responsible person
- DMBM655770: Goods already seized by another creditor
- DMBM655780: Debtor claims to be insolvent at the time of the levy
- DMBM655790: Receiver appointed under the Law of Property Act 1925 (LPA)
- DMBM655800: Demanding payment before levy
- DMBM655810: Defaulter claims payment has been made or offers payment before levy
- DMBM655820: Defaulter requests ‘time to pay’ before you have levied
- DMBM655830: Levying distraint
- DMBM655840: Seizing goods
- DMBM655850: Completing the distraint inventory
- DMBM655860: Payment offered after you have started to distrain
- DMBM655870: Handing the distraint notice to the debtor
- DMBM655880: Payment offered after you have completed the inventory
- DMBM655890: Walking possession
- DMBM655900: Immediate removal of goods
- DMBM655910: Close possession
- DMBM655920: Reports of distraint calls
- DMBM655930: Outcome reports
- DMBM655940: Consideration of making debtor insolvent
- DMBM655950: Payment made without costs before referral to your auctioneer
- Close sectionDMBM656010: After the levy
- DMBM656020: Actions following the levy
- DMBM656030: The role of the auctioneer
- DMBM656035: The Auctioneer's Pack
- DMBM656040: Checks on road - registered motor vehicles
- DMBM656050: If your actions or ownership of the goods are challenged
- DMBM656060: Bills of sale
- DMBM656070: Fees, costs or charges disputed
- DMBM656080: Amendments to ITSA, CTSA and VAT debts
- DMBM656090: Distraint levied for SA determination
- DMBM656100: Checks on aircraft, ships and non-road registered motor vehicles
- DMBM656110: Referral to the auctioneer if the distraint is not paid in 5 days
- DMBM656120: Auctioneer's actions
- DMBM656130: Monitoring auctioneer's performance
- DMBM656140: Payment before the sale
- DMBM656150: The auction sale
- DMBM656160: Proceeds of the sale
- DMBM656170: The effects of insolvency following distraint
- DMBM656180: Administrative Receiver appointed following levy
- DMBM656190: Company Administration Order (CAO) - ‘Notice of intention’ filed or Order made following levy
- DMBM656200: Voluntary Arrangements (VAs) following levy
- DMBM656210: Voluntary Liquidations following levy
- DMBM656220: Bankruptcies or compulsory liquidations following levy
- DMBM656230: Receiver appointed by court following levy
- DMBM656240: County Court Administration Order (CCAO) made following levy
- DMBM656250: Offences connected with distraint
- DMBM656260: Withdrawal from distraint
- Close sectionDMBM656310: Distraint costs and accounting
- DMBM656320: Scale of distraint costs and fees
- DMBM656330: Negotiating arrangements with an auctioneer
- DMBM656340: Accounting for costs and LOMR / MIS
- DMBM656360: VAT and distraint costs
- DMBM656370: Attendance fees
- DMBM656380: Possession fees
- DMBM656390: Setting up fees
- DMBM656400: Auctioneer's invoice
- DMBM656410: Auctioneer's costs where goods have been sold
- DMBM656420: Irrecoverable distraint costs
- DMBM656430: Irrecoverable distraint costs paid later
- DMBM656440: Paying distraint costs to the bailiff or auctioneer
- Close sectionDMBM657000: Taking control of goods (TCoG)
- DMBM657010: General purpose and responsibility of the enforcement agent
- DMBM657020: Legislation, powers and definitions
- DMBM657030: Where we cannot take control of goods and list of exempt goods
- DMBM657040: Taking control of securities and co-owned goods
- DMBM657050: The Notice of Enforcement
- DMBM657060: Time limits and premises for taking control of goods
- DMBM657070: Preparing for and undertaking the visit
- DMBM657080: Entry to a premises and RLS addresses
- DMBM657090: Taking control of goods (including goods on the highway)
- DMBM657100: The Controlled Goods Agreement (CGA)
- DMBM657110: The notice after entry and inventory of goods
- DMBM657120: Report of the call
- DMBM657130: Re-entry of a premises
- DMBM657140: Removal and sale of seized goods
- DMBM657150: Changes to the debt after enforcement commences
- DMBM657160: Fees
- DMBM657170: Events after taking control of goods
- Close sectionDMBM660000: Summary proceedings
- Close sectionDMBM660010: Introduction to Summary proceedings (SP)
- DMBM660020: Introduction to summary proceedings
- DMBM660030: Summary proceedings in the magistrates' court
- DMBM660040: Types of debt for which summary proceedings are appropriate
- DMBM660050: Legislation
- DMBM660060: Limits
- DMBM660070: Officers of the magistrates' court
- DMBM660080: Magistrates' court administration
- DMBM660090: Higher debt manager's responsibilities for summary proceedings
- DMBM660100: Debt manager's (complainant's) responsibilities for summary proceedings
- DMBM660110: Where you take summary proceedings
- DMBM660111: Where you take summary proceedings: Definition of ‘conduct money’
- DMBM660120: Arranging hearings in the magistrates' court
- DMBM660130: The use of Welsh in summary proceedings
- DMBM660140: Summary proceedings in Northern Ireland
- Close sectionDMBM660210: Preparing for Summary proceedings
- DMBM660220: Lodging complaint in the magistrates' court - England and Wales
- DMBM660230: Lodging complaint in the magistrates' court - Northern Ireland
- DMBM660240: Preparing the summons for SP
- DMBM660250: Descriptions of tax for particulars of debt
- DMBM660260: SP summons: service by post in England & Wales
- DMBM660270: SP summons: personal service in England & Wales
- DMBM660280: SP summons: service in Northern Ireland
- DMBM660290: Payment made before hearing in magistrates' court
- DMBM660300: Adjustments after you issue SP summons
- DMBM660310: National Insurance disputes & difficulties after you issue SP summons
- DMBM660320: SP summons returned undelivered
- DMBM660330: Effect of insolvency on SP
- DMBM660340: Effects of an administration order on SP
- DMBM660350: Change of claimant officer
- Close sectionDMBM660410: Hearings and orders in the magistrates' court
- DMBM660420: Preparation for SP hearing
- DMBM660430: Attending the magistrates' court
- DMBM660440: Conduct money
- DMBM660450: Addressing the magistrates' court
- DMBM660460: Conduct of the SP hearing
- DMBM660470: If the debtor attends the SP hearing
- DMBM660480: Report of the SP hearing
- DMBM660490: After the SP hearing - England and Wales
- DMBM660500: After the SP hearing - Northern Ireland
- DMBM660510: Adjustment to the debt following a magistrates' order
- DMBM660520: Case stated to the High Court
- DMBM660530: Debtor RLS after the magistrates' order made
- DMBM660540: Costs awarded against the department in summary proceedings
- Close sectionDMBM660610: Enforcing magistrates' orders
- DMBM660620: Enforcing magistrates' orders - England and Wales
- DMBM660630: Using bailiffs to enforce by distress warrant
- DMBM660640: Applying for a distress warrant
- DMBM660650: Executing a distress warrant
- DMBM660660: Adjustments and objections after a distress warrant has been issued
- DMBM660670: Debtor moved to a new address after a magistrates' order
- DMBM660680: Debtor insolvent after a distress warrant has been issued
- DMBM660690: Distress warrant unsuccessful
- DMBM660700: Enforcing magistrates' orders - Northern Ireland
- Close sectionDMBM660810: Costs and charges
- DMBM660820: Introduction to costs and charges
- DMBM660830: Costs awarded by the magistrates' court
- DMBM660840: Summary proceedings record of costs - SAFE
- DMBM660850: Payment received without costs
- DMBM660860: Debtor's travelling expenses
- DMBM660870: VAT payments to bailiffs
- DMBM660880: Bailiffs' invoice for charges
- DMBM660890: Summary proceedings monthly return of costs
- DMBM660900: Interim balance
- DMBM660910: Annual balance
- Close sectionDMBM660010: Introduction to Summary proceedings (SP)
- Close sectionDMBM665000: County court proceedings
- Close sectionDMBM665010: CCP - general
- DMBM665020: The county court
- DMBM665030: County Court Bulk Centre
- DMBM665040: County Court Central Unit
- DMBM665050: Cases not suitable for CCBC
- DMBM665060: Proceedings in the county court
- DMBM665070: Statement of truth
- DMBM665080: The main officers of the court
- DMBM665090: The right to sue in the county court
- DMBM665100: Parties to the action
- DMBM665120: How to select the right ‘preferred’ court
- DMBM665130: Responsibility for county court work
- DMBM665140: Sending cases for county court proceedings
- DMBM665150: Recording cases for county court proceedings
- DMBM665160: Monitoring payment in county court proceedings
- DMBM665170: County court forms
- DMBM665180: Supervisory reviews
- DMBM665190: Supervisory reviews - considerations
- DMBM665210: Effects of Limitation Act 1980
- Close sectionDMBM665310: Preparation and service of the claim
- DMBM665320: How to complete the claim form (form N1)
- DMBM665330: The claim form and Statement of Truth
- DMBM665340: Defendant's details to be shown on form N1
- DMBM665350: Filing the claim with the court clerically
- DMBM665360: CCBC cases - checks before issuing claim
- DMBM665370: Issuing a claim in CCBC cases
- DMBM665380: Method of service
- DMBM665390: Deemed date of service of claim form
- DMBM665400: Notice of service
- DMBM665410: Claim forms returned undelivered
- DMBM665420: Personal service
- DMBM665430: Service on seafarer or defendant moving abroad
- DMBM665440: Time limit for service of the claim
- DMBM665450: Changes in defendant's circumstances
- DMBM665460: Amended particulars of claim
- DMBM665470: Completion of form N322A
- DMBM665480: Claim forms issued by CCBC returned undelivered
- Close sectionDMBM665610: The defendant's response to the claim
- DMBM665620: Defendant's options on receipt of the claim
- DMBM665630: Defendant files an acknowledgment of Service
- DMBM665640: Defendant does not respond to the claim - judgment in default
- DMBM665650: Payment received following service of claim
- DMBM665660: Payment in full of debt, fees and costs
- DMBM665670: Part payment received with no comment about the balance
- DMBM665680: Payment received with conditions attached
- DMBM665690: Payment more than specified amount - PAYE P101 cases
- DMBM665720: Admissions where claim entered clerically
- DMBM665730: Admissions in CCBC cases
- DMBM665740: Counterclaims
- DMBM665750: Counterclaims in CCBC actions
- DMBM665760: Defence filed
- DMBM665770: Examining and replying to the defence
- DMBM665780: Defences filed in CCBC cases
- DMBM665790: Transferring an action from the CCBC
- DMBM665800: Allocation to case management track
- DMBM665810: Defence on the grounds that a notice was not received
- DMBM665820: Defence on the grounds that the debt has been paid
- DMBM665830: Defence on the grounds that self assessment displaces a determination
- DMBM665840: Defences to claims against an employer or contractor
- DMBM665850: Defences in partnership cases
- DMBM665855: Defences in tax credit overpayment cases
- DMBM665860: NIC liability disputed
- DMBM665862: NIC liability disputed - order for a Section 8 decision - one employee
- DMBM665864: NIC liability disputed - order for a Section 8 decision - more than one employee
- DMBM665866: NIC liability disputed - order for a Section 8 decision - NIC Class 2
- DMBM665870: Interest disputed
- DMBM665890: Applying for further information or clarification from the defendant - CPR part 18
- DMBM665900: Striking out defences
- DMBM665910: Finality principles
- DMBM665940: Adjourning hearings
- DMBM665950: Transfer of defence to home court
- DMBM665960: Summary judgment
- DMBM665970: Discontinuance of proceedings before judgment
- DMBM665980: Applying for discontinuance of proceedings
- DMBM665990: Application for further particulars
- DMBM666000: Consent orders
- DMBM666010: Action on receipt of a consent order
- Close sectionDMBM666110: Appearing in court
- DMBM666120: Right of audience
- DMBM666130: The day of the hearing
- DMBM666140: Hearings in open court
- DMBM666150: Hearings in chambers
- DMBM666160: Disposal hearings
- DMBM666170: Preparing for disposal hearings
- DMBM666180: Attending a disposal hearing
- DMBM666190: Pre-trial reviews
- DMBM666200: Preparing for Pre-trial reviews
- DMBM666210: If you cannot attend the PTR
- DMBM666220: Attending the pre-trial review
- DMBM666225: Orders for more information in Tax Credit cases
- DMBM666230: Attending a full trial
- DMBM666240: Making reports of the hearing
- Close sectionDMBM666310: Action after judgment obtained
- DMBM666320: The judgment
- DMBM666330: Payment following judgment
- DMBM666340: Debt pursuit action following judgment
- DMBM666350: Registration of county court judgments
- DMBM666360: Certificates of satisfaction or cancellation
- DMBM666370: Applications to set judgment aside - general
- DMBM666380: Applications by judgment debtor to set judgment aside
- DMBM666390: Hearing an application to set judgment aside
- DMBM666400: Applications to vary the terms of an order for payment
- DMBM666410: Appeals against the judgment
- DMBM666420: Judgment debtor becomes insolvent
- DMBM666430: Judgment debtor moves address within England & Wales
- DMBM666440: Judgment debtor moves address outside of England & Wales
- DMBM666450: Discontinuance of proceedings after judgment
- DMBM666460: Judgment debtor has died
- Close sectionDMBM666510: Reviewing the enforcement strategy
- DMBM666520: Simultaneous enforcement of a judgment
- DMBM666530: Simultaneous enforcement table
- DMBM666540: Reviewing the enforcement strategy
- DMBM666550: Conducting interviews with judgment debtors
- DMBM666560: Interviewing judgment debtors by telephone
- DMBM666570: Interviewing directors where the judgment debtor is a limited company
- DMBM666580: Establishing the judgment debtor's financial position
- DMBM666590: Calculating available income
- DMBM666600: Orders to attend court to obtain information
- DMBM666610: Applying for an order to obtain information
- DMBM666620: Serving the order to attend court for questioning
- DMBM666630: Calculating and paying travelling expenses
- DMBM666640: The judgment debtor offers information or payment after the order has been served
- DMBM666650: The ‘Order to obtain information’ hearing
- DMBM666660: Failure to attend the ‘Order to obtain information’ hearing
- DMBM666670: Deciding whether to apply for a new order
- DMBM666680: Applying for a new order for earlier payment
- DMBM666690: Judgment not enforced on time
- Close sectionDMBM666810: Warrants of control: contents
- DMBM666820: Warrants of control
- DMBM666830: Conditions on the use of a warrant of control
- DMBM666840: Setting effective instalments to allow a warrant to be effective
- DMBM666850: Applying for a warrant of control
- DMBM666860: Court actions following receipt of request for warrant of control
- DMBM666870: Payment, or offer of payment, following issue of warrant of control
- DMBM666880: If the warrant of control is not executed
- DMBM666890: Applications to suspend warrant of control
- DMBM666900: Reissued warrants
- DMBM666910: Third party claims to goods seized under a warrant of control
- DMBM666920: Requests for indemnification
- DMBM666930: Judgment debtor becomes insolvent after issue of warrant of control
- Close sectionDMBM667010: Writs of fi fa
- Close sectionDMBM667110: Third party debt orders (TPDOs)
- DMBM667120: Third Party Debt Orders (TPDOs) - introduction
- DMBM667130: TPDOs - what debts can and cannot be attached
- DMBM667140: Applying for a third party debt order on all third parties (except National Savings and Investments (NS&I))
- DMBM667150: Applying for a third party debt order against monies invested with National Savings and Investments (NS&I)
- DMBM667160: Action by the district judge
- DMBM667170: Action to be taken by third parties
- DMBM667180: Objections to third party debt order
- DMBM667190: Hearing the application for a final third party debt order
- DMBM667200: TPDOs against HMRC
- DMBM667210: Effects of insolvency on a TPDO
- Close sectionDMBM667310: Charging orders
- DMBM667320: Charging orders - introduction
- DMBM667330: When to consider applying for a charging order
- DMBM667340: Establishing title to a property
- DMBM667350: Applying for a charging order on land or property
- DMBM667355: Applying for a charging order on financial products (securities)
- DMBM667360: Interim charging orders
- DMBM667370: Hearing for the final charging order
- DMBM667375: Final charging order made
- DMBM667380: Enquiries and payments made after the final charging order
- DMBM667390: Time limits for charging orders
- DMBM667400: Enforcement once a charging order has been made
- DMBM667410: Removing charging orders
- DMBM667420: Retention of records
- Close sectionDMBM667510: Attachment of earnings orders (AEOs)
- DMBM667520: Enforcement by attachment of earnings order (AEO)
- DMBM667530: AEO - attachable earnings
- DMBM667540: Types of attachment of earnings orders
- DMBM667550: How an attachment of earnings order works
- DMBM667560: Deciding whether to apply for an AEO
- DMBM667570: Where to apply for an attachment of earnings order
- DMBM667580: How to apply for an attachment of earnings order
- DMBM667590: AEOs - Judgment debtor's response on form N56
- DMBM667600: Varying an AEO
- DMBM667610: Attending AEO hearings
- DMBM667620: Operating the AEO
- DMBM667630: Reviewing progress of an AEO
- DMBM667640: Consolidated AEOs
- DMBM667650: Judgment debtor leaves employment when an AEO is in force
- DMBM667660: Variation or discharge of AEO by the court
- DMBM667670: Armed Forces personnel - deductions from pay
- Close sectionDMBM667810: Administration orders
- DMBM667820: Background
- DMBM667830: Judgment debtor applies for an AO
- DMBM667840: Errors and omissions in debtor's application for an AO
- DMBM667850: AO hearings - general
- DMBM667860: Conduct of an AO hearing
- DMBM667870: Outcome of AO hearing
- DMBM667880: Repayment available for set-off against AO debts
- DMBM667890: Payments under an AO
- DMBM667900: Reviewing the AO
- DMBM667910: The AO review hearing
- DMBM667920: Amounts becoming due after the AO has been made
- Close sectionDMBM668010: Judgment summonses
- DMBM668020: Judgment summonses in the county court
- DMBM668030: Considerations before applying for a judgment summons
- DMBM668040: Evidence of means
- DMBM668050: Inadmissible evidence and wilful neglect or refusal to pay
- DMBM668060: Preparing a witness statement
- DMBM668070: New or varied orders for payment
- DMBM668080: Requesting a judgment summons
- DMBM668090: Service of the judgment summons
- DMBM668100: Time limit for a judgment summons
- DMBM668110: Applying for a successive judgment summons
- DMBM668120: Judgment debtor pays before the hearing
- DMBM668130: Judgment debtor asks for information or witnesses for the hearing
- DMBM668140: Judgment debtor becomes bankrupt following issue of a judgment summons
- DMBM668145: Judgment debtor's right to legal help
- DMBM668150: Grade of officer attending the judgment summons hearing
- DMBM668155: Speaking to the judgment debtor at court before the hearing
- DMBM668160: The judgment summons hearing
- DMBM668170: Outcome of the hearing
- DMBM668180: Committal orders following a judgment summons hearing
- DMBM668190: Imprisonment following a judgment summons
- DMBM668200: Payment offered after release of warrant of committal
- DMBM668210: New orders made at a judgment summons hearing
- DMBM668220: Adjournments
- DMBM668230: Judgment debtor fails to attend the hearing
- DMBM668240: Imprisonment for contempt
- Close sectionDMBM668310: Late appeals, claims and adjustments
- DMBM668320: Appeals, postponements, claims and amendments
- DMBM668330: Late appeals, postponements and adjustments received
- DMBM668340: Dealing with late appeals and applications to postpone
- DMBM668350: Late claims to relief
- DMBM668360: Claims to adjust ITSA debts
- DMBM668370: Claim made after you have issued a warrant of execution or writ of fi fa
- DMBM668380: Claim made after hearing date set
- DMBM668390: Certain types of assessment
- DMBM668400: ITSA or CTSA determination superseded by a self assessment
- DMBM668410: SA return logged but not captured
- DMBM668420: Equitable liability - sending cases to EIS
- DMBM668430: Equitable liability - revenue loss
- DMBM668450: PAYE in-year items cleared by CHG posting type
- Close sectionDMBM668610: Fees, costs and charges
- DMBM668620: County court fees
- DMBM668625: County court fixed costs
- DMBM668630: Court fees - payment and accounting responsibility
- DMBM668640: Recording fees incurred
- DMBM668650: Additional costs awarded to the claimant
- DMBM668660: Costs awarded against the claimant
- DMBM668670: Claim for costs against HMRC
- DMBM668680: Record of fees - SAFE
- DMBM668690: Irrecoverable fees
- DMBM668700: Disposal of irrecoverable fees and costs
- DMBM668710: Payment received where fees remitted or written off in a closed account
- DMBM668720: Monthly return of fees
- DMBM668750: County court fees - starting an action in the county court
- DMBM668752: County court fixed costs - starting an action in the county court
- DMBM668755: County court fixed costs - on entry of judgment
- DMBM668760: County court fees - enforcement
- DMBM668770: Fees and charges: further fees
- DMBM668900: Legal documents served on HMRC
- Close sectionDMBM665010: CCP - general
- Close sectionDMBM670000: Summary warrant
- Close sectionDMBM670010: Introduction to summary warrant
- DMBM670020: Introduction
- DMBM670030: The Debtors (Scotland) Act 1987, Debt Arrangement and Attachment (Scotland) Act 2002 and the Bankruptcy and Diligence etc. (Scotland) Act 2007.
- DMBM670040: Role of the sheriff clerk
- DMBM670050: Role of the sheriff officer
- DMBM670060: Employing a sheriff officer
- DMBM670070: Guidelines for sheriff officers
- DMBM670080: Table of fees payable to sheriff officers
- DMBM670090: Percentage check of sheriff officer's fees
- DMBM670100: Explanation of the more common terms used
- DMBM670110: Responsibility for summary warrant action
- Close sectionDMBM670210: Preparing the summary warrant
- DMBM670220: Receiving cases for summary warrant action
- DMBM670230: Special considerations
- DMBM670240: Obtaining information about the registered keeper of a road registered vehicle
- DMBM670250: Forms to use
- DMBM670260: Completion of forms C95
- DMBM670270: Preparing the summary warrant package for court
- DMBM670280: Sending the summary warrant application to court
- DMBM670290: Action by court
- Close sectionDMBM670310: Action following summary warrant returned by court
- Close sectionDMBM670410: General attachments
- DMBM670420: What is an attachment?
- DMBM670430: Duration of attachment
- DMBM670440: Invalidity and cessation of attachment/second attachment for same debt
- DMBM670450: Times when attachment is not competent
- DMBM670460: Articles exempt from attachment
- DMBM670470: Attaching a mobile home that is the principal residence of a third party
- DMBM670480: How the sheriff officer attaches articles
- DMBM670490: Report of attachment
- DMBM670500: Dealing with (a) deliberate unlawful acts after attachment and (b) attached articles that have been stolen
- DMBM670510: Redemption of the articles that have been attached
- DMBM670520: Claim by defender that the sale or auction of an attached vehicle would be unduly harsh
- DMBM670530: Perishable goods
- DMBM670540: Proceeding to sale
- DMBM670550: Removal and notification of auction sale
- DMBM670560: Third party claims prior to auction
- DMBM670570: Dealing with payment arrangements after the date set for auction
- DMBM670580: Auction sale
- DMBM670590: Report of auction
- DMBM670600: Recovery of expenses
- Close sectionDMBM670610: Money attachments
- Close sectionDMBM670710: Exceptional attachments
- DMBM670720: What is an exceptional attachment
- DMBM670730: Applying for an exceptional attachment order
- DMBM670740: After the exceptional attachment order has been granted
- DMBM670750: Unlawful acts before attachment
- DMBM670760: Auction of the articles attached in pursuance of an exceptional attachment
- DMBM670770: Redemption of exceptional attachment articles once they have been attached
- DMBM670780: Appeal against sheriff's decision
- Close sectionDMBM670910: Arrestments - general
- Close sectionDMBM671110: Earnings arrestments
- DMBM671120: Serving the earnings arrestment schedule
- DMBM671130: Actions after an earnings arrestment schedule has been lodged
- DMBM671140: Employer fails to comply with an earnings arrestment
- DMBM671150: Competing earnings arrestment
- DMBM671160: Conjoined arrestment orders
- DMBM671170: Variation of conjoined arrestment order
- DMBM671180: Applications to the sheriff when an earnings arrestment has been laid
- Close sectionDMBM671310: 3rd party arrestments
- DMBM671320: Lodging a 3rd party arrestment
- DMBM671330: Action to take when arrestment unsuccessful
- DMBM671340: Action to take when arrestment successful
- DMBM671350: Action required before pursuing an action of forthcoming
- DMBM671360: Pursuing a summary cause (SP) action of forthcoming
- DMBM671370: Pursuing an action of forthcoming by ordinary cause action
- Close sectionDMBM671510: Supervisory reviews/clearance of cases/forms C18
- Close sectionDMBM671610: Costs accounting
- DMBM671620: Recording and accounting for costs
- DMBM671630: When to pay the sheriff officer
- DMBM671640: Costs - how and what to pay
- DMBM671650: Completing CBook27(Scotland)
- DMBM671660: Costs paid in error in a closed account
- DMBM671670: Irrecoverable costs
- DMBM671680: Payment for costs passed as irrecoverable in a closed account
- DMBM671690: Interim balance agreement
- DMBM671700: Balance agreement of summary warrant costs
- DMBM671710: Preparing CBook27/51(Scotland) for the new account
- DMBM671750: Transfer of case for bankruptcy action
- Close sectionDMBM671810: Effects of Insolvency on summary warrant action
- DMBM671820: Insolvency on diligence
- DMBM671830: Company Administration Orders
- DMBM671840: Claims for costs in sequestration cases
- DMBM671850: Claims for costs in sequestration cases where summary warrant granted but arrestment has yet to be executed
- DMBM671860: Claims for costs in sequestration cases where an arrestment has been executed
- DMBM671870: Claims for costs in sequestration cases “secured” and “non-preferential” debt within and outwith the “60 day” period
- DMBM671880: Claims for costs in insolvency cases
- DMBM671890: Claims for costs in receiverships
- Close sectionDMBM670010: Introduction to summary warrant
- Close sectionDMBM675000: Summary proceedings (Scotland)
- Close sectionDMBM675010: General
- DMBM675020: Introduction
- DMBM675030: Summary proceedings - limits
- DMBM675040: How to select the right court
- DMBM675050: Sheriff court rules and practices
- DMBM675060: The right to sue in the sheriff court
- DMBM675070: Sheriff court forms
- DMBM675080: Corresponding with the court
- DMBM675090: Sheriff court - Register of Summary Causes
- DMBM675100: Explanation of the more common terms used by the court
- DMBM675110: When you must and when you do not need to appear in court
- DMBM675120: Change of pursuer
- DMBM675130: Responsibility for summary proceedings
- Close sectionDMBM675210: Preparing for SP
- DMBM675220: Receiving cases for summary cause action
- DMBM675230: Existing or ceased partnerships - considerations before SP action
- DMBM675240: Section 86 and 87 interest - what to include in your claim
- DMBM675250: Section 86 and 87 interest - what to include in your claim for Regulations 79/41or 77/12 or 78/13
- DMBM675260: Section 86 and 87 interest - what to do when interest is omitted in error from the sum claimed in the proceedings
- DMBM675270: Section 86 and 87 interest - what to do when an interest bearing charge is withdrawn from SP prior to obtaining decree
- DMBM675280: Stages of taking a summary cause action
- DMBM675290: Entering defenders details on Forms 1 and 1b
- DMBM675300: Preparation of the summons - Page 1
- DMBM675310: Preparation of the summons - Page 2
- DMBM675320: Application for warrant to cite by means of a newspaper advertisement
- DMBM675330: Application for warrant to cite by means of a notice displayed on the walls of the court
- Close sectionDMBM675410: Registering the summons and effecting service
- DMBM675420: Sending the summons to court for registration
- DMBM675430: Court action on receipt of the summons
- DMBM675440: Action to take on return of the summons by the court after registration
- DMBM675450: Sending the summons to the sheriff officer for service
- DMBM675460: How the sheriff officer effects service of the summons
- DMBM675470: Actions following service of the summons
- DMBM675480: Table of fees payable to sheriff officers
- DMBM675490: Warrant to cite by means of a newspaper advertisement
- DMBM675500: Warrant to cite by means of a newspaper advertisement in a ceased partnership case
- DMBM675510: Warrant to cite by means of a notice displayed on the walls of the court
- DMBM675520: Summons not served on the defender
- DMBM675530: Summons not served due to a debt management office error
- DMBM675540: How to apply to the court for a warrant to re-serve
- DMBM675550: Summons issued to a company address is returned RLS
- Close sectionDMBM675710: The defender's response to the summons
- DMBM675720: The defender's options on receipt of the summons
- DMBM675730: Defence, dispute or challenge lodged
- DMBM675740: The defender makes no response to the summons
- DMBM675750: Payment in full before the calling date
- DMBM675760: Full or part payment by cash, debit card or certified cheque on the calling date
- DMBM675770: Insufficient time for cheque clearance before the calling date
- DMBM675780: Payment by cheque on the calling date
- DMBM675790: Part payment made and claim not disputed
- DMBM675800: Part payment and also claim disputed
- DMBM675810: Offer to pay by instalments
- DMBM675820: Payments with unacceptable conditions
- Close sectionDMBM675910: Obtaining and enforcing the decree
- DMBM675920: Court restricts the sheriff officer fees claimed on seeking decree
- DMBM675930: “Extra judicial” fees
- DMBM675940: Informing the defender that decree has been granted
- DMBM675950: Adjustments after the court has awarded decree
- DMBM675960: Obtaining Extract of Decree from the court
- DMBM675970: Enforcing the decree
- DMBM675980: Recall of decree by defender
- Close sectionDMBM676110: Court hearings
- DMBM676120: Preparing your case for a court hearing
- DMBM676130: Appearing in court
- DMBM676140: Your right to address the court
- DMBM676150: Proceedings before the sheriff
- DMBM676160: Proceedings taken by a sheriff clerk
- DMBM676170: The day of the hearing
- DMBM676180: Case called in court
- DMBM676190: The defender claims that tax (or part of it) is paid
- DMBM676200: The defender admits the claim but seeks time to pay
- DMBM676210: The defender disputes the debt and lodges a defence
- DMBM676220: Asking the Solicitors Office to attend a Diet of Proof
- DMBM676230: Certificates of debt for the diet of proof
- DMBM676240: Defender requests the court to grant a sist of the proceedings
- DMBM676250: Actions that need to be taken after the hearing
- DMBM676260: The defender advises of his intention to appear
- DMBM676270: Applying to the court to have the Decree of Absolvitor recalled
- Close sectionDMBM676410: Arrestment's/earnings arrestments
- DMBM676420: What is arrestment
- DMBM676430: Arrestments - what debts can and cannot be arrested
- DMBM676440: Timing of arrestment
- DMBM676450: Time limits for executing an arrestment
- DMBM676460: Instructing the sheriff officer to execute the decree for arrestment
- DMBM676470: Actions by the sheriff officer on receipt of a request to execute a Decree for arrestment
- DMBM676480: After the arrestment has been lodged
- DMBM676490: After an earnings arrestment has been lodged
- DMBM676500: Earnings arrestment already in place
- DMBM676510: HM Forces
- DMBM676520: Approaching the relevant HM Forces authority for compulsory deductions
- DMBM676530: Recovering costs for cases where arrestments have been laid
- DMBM676540: Allocation of payment received from any sum recovered from the funds attached to an arrestment
- DMBM676550: Preliminary action required in all cases where attachment/exceptional attachment being pursued under a summary cause (SP) decree
- DMBM676560: Instructing the sheriff officer to pursue an attachment
- DMBM676570: Instructing the sheriff officer to pursue an exceptional attachment
- Close sectionDMBM676610: Effects of insolvency on SP actions
- DMBM676620: Insolvency on diligence
- DMBM676630: Company administration orders
- DMBM676640: Claims for costs in sequestration cases
- DMBM676650: Claims for costs in sequestrations - decree not obtained
- DMBM676660: Claims for costs in sequestration cases where decree granted but no arrestment has been executed
- DMBM676670: Claims for costs in sequestration cases where decree has been granted and an arrestment executed
- DMBM676680: Claims for costs in sequestration cases - “secured” or “non -preferential” debt within and outwith the “60 day period”
- DMBM676690: Claim for costs in insolvency cases
- DMBM676700: Claims for costs in receivership cases
- Close sectionDMBM676810: Supervisory reviews
- Close sectionDMBM677010: Costs accounting
- DMBM677020: Recording and accounting for SP costs
- DMBM677030: When to pay the sheriff officer
- DMBM677040: How and what to pay
- DMBM677050: Paying the court fees
- DMBM677060: Completing forms C16 for SP and OC cases
- DMBM677070: Costs paid in error in a closed account
- DMBM677080: Irrecoverable costs
- DMBM677090: Payment of costs passed as irrecoverable in a closed account
- DMBM677100: Interim Balance agreement
- DMBM677110: Balance agreement of SP and OC costs
- DMBM677120: Preparing forms C16 for the new account
- DMBM677130: Recording and accounting for SP costs
- Close sectionDMBM677210: Introduction to small claims
- Close sectionDMBM677410: Preparing for small claims actions
- Close sectionDMBM677510: Registering the summons and effecting service
- DMBM677520: Return of the summons from court after registration
- DMBM677530: Sending the summons to the sheriff officer for service
- DMBM677540: Service of the summons by the sheriff officer
- DMBM677550: Application for warrant to cite a defender by means of a newspaper advertisement
- DMBM677560: Application for warrant to cite a defender by means of a notice displayed on the walls of the court
- Close sectionDMBM677710: Small claims - defender's options on receipt of the summons
- Close sectionDMBM677910: Small claims - obtaining and enforcing decree
- Close sectionDMBM678010: Small claims - obtaining and enforcing decree
- Close sectionDMBM678210: Small claims - answering defences
- DMBM678220: Introduction to common defences
- DMBM678230: Answering a defence of ‘cannot pay’
- DMBM678240: Defender claims ‘the tax has already been paid’
- DMBM678250: Defence of ‘repayment/set off due’
- DMBM678260: Defence of ‘have paid share of partnership liability’
- DMBM678270: Defence which is irrelevant to the claim
- DMBM678280: Defences and ‘finality principles’
- DMBM678290: Defence that notice of assessment was not received
- DMBM678300: Defence that further allowances are due
- DMBM678310: Defence that appeal was not determined by agreement
- DMBM678320: Defence that Inspector was unfair/biased/fraudulent
- DMBM678330: Defence that Commissioners were unfair or would not listen
- DMBM678340: Interest disputed
- Close sectionDMBM678410: Small claims - defended claims for PAYE/NIC
- DMBM678510: Small claims - cost accounting
- Close sectionDMBM675010: General
- Close sectionDMBM680000: Ordinary cause
- Close sectionDMBM680010: Introduction to Ordinary Cause
- DMBM680020: Introduction and definition
- DMBM680030: Time limits
- DMBM680040: How to select the right court
- DMBM680050: Court rules and practices
- DMBM680060: Your right to sue in the sheriff court
- DMBM680070: Sheriff court forms
- DMBM680080: Corresponding with the court
- DMBM680090: Explanation of common terms
- DMBM680100: Change of pursuer
- DMBM680110: Responsibility for OC proceedings
- DMBM680120: Advice from Solicitors Office
- DMBM680130: Spend to raise cases
- Close sectionDMBM680210: Preparing for OC action
- DMBM680220: Receiving cases for ordinary cause action
- DMBM680230: Existing or ceased partnerships - considerations before ordinary cause action
- DMBM680240: Section 86 and 87 interest - what to include in your claim
- DMBM680250: Interest in proceedings for PAYE/NIC
- DMBM680260: Section 86 and 87 interest - interest omitted in error from the sum claimed in the proceedings
- DMBM680270: Section 86 and 87 interest - interest bearing charge withdrawn prior to obtaining decree
- DMBM680280: Stages of taking an ordinary cause action
- DMBM680290: Preparing the initial writ - general
- DMBM680300: Preparing the initial writ - entering the defender's details
- DMBM680310: Preparing the initial writ - the crave, condescendence and pleas in law
- DMBM680320: Checking the initial writ
- DMBM680330: Amending the initial writ
- DMBM680340: Application for warrant to cite by means of a newspaper advertisement
- DMBM680350: Application for warrant to cite by means of a notice displayed on the walls of the court
- Close sectionDMBM680510: Registering the initial writ and effecting service
- DMBM680520: Sending the initial writ to court for registration
- DMBM680530: What happens when the initial writ is received in court
- DMBM680540: Debt management office action after registration
- DMBM680550: Sending the initial writ to the sheriff officer for service
- DMBM680560: How the sheriff officer effects service of the writ
- DMBM680570: Actions following service of the summons
- DMBM680580: Table of fees payable to sheriff officers
- DMBM680590: Warrant to cite by means of a newspaper advertisement
- DMBM680600: Application for a warrant to cite a defender by means of a notice displayed on the walls of the court
- DMBM680610: Initial writ not served on the defender
- DMBM680620: Initial writ issued to a company address is returned RLS
- Close sectionDMBM680710: The defender's response to the claim
- DMBM680720: The defender's options on receipt of the citation
- DMBM680730: Notice of intention to defend intimated
- DMBM680740: The defender makes no response to the citation
- DMBM680750: Payment in full before the expiry of the period of notice
- DMBM680760: Insufficient time for cheque clearance before the expiry of the period of notice
- DMBM680770: Part payment made and claim not disputed
- DMBM680780: Part payment and also claim disputed
- DMBM680790: Offer to pay by instalments
- DMBM680800: Payments with unacceptable conditions
- Close sectionDMBM680910: Minuting for, obtaining and enforcing the decree
- DMBM680920: Notice of intention to defend lodged by the defender
- DMBM680930: No defences lodged - minuting for decree in absence
- DMBM680940: Extra judicial fees
- DMBM680950: “Reopening” - appeal following the granting of a decree in absence
- DMBM680960: Informing the defender that decree has been granted
- DMBM680970: Stand over order received after the court has awarded decree
- DMBM680980: Obtaining Extract of Decree from the court
- DMBM680990: Enforcing the decree
- DMBM681000: Defender lodges a notice of intention to defend (NID)
- DMBM681010: Defences received
- DMBM681020: Defences not received
- Close sectionDMBM681110: Arrestments and earnings arrestments
- DMBM681120: What is an arrestment
- DMBM681130: Arrestments - what debts can and cannot be arrested
- DMBM681140: Timing of arrestment
- DMBM681150: Time limits for executing an arrestment
- DMBM681160: Instructing the sheriff officer to execute the decree for arrestment
- DMBM681170: Actions by sheriff officer on receipt of a request to execute a decree for arrestment
- DMBM681180: After the arrestment has been lodged
- DMBM681190: After an earnings arrestment has been lodged
- DMBM681200: Earnings arrestment already in place
- DMBM681210: HM Forces
- DMBM681220: Approaching the relevant HM Forces authority for compulsory deductions
- DMBM681230: Recovering costs for cases where arrestments have been laid
- DMBM681240: Allocation of arrested funds
- Close sectionDMBM681310: Inhibitions and arrestments on the dependence
- DMBM681320: What is an inhibition
- DMBM681330: Types of inhibition
- DMBM681340: Taking an inhibition on the dependence for a “Tax in Danger” case
- DMBM681350: Taking an inhibition in execution
- DMBM681360: Registering the (letters/warrant of) inhibition in the Register of Inhibitions and Adjudications
- DMBM681370: Action to be taken once inhibition recorded by Registers of Scotland
- DMBM681380: Extinction of an inhibition
- DMBM681390: Discharging an inhibition where full payment of debt has been made
- DMBM681400: Discharging an inhibition - action to take where payment of debt to be made out of sale proceeds of property
- DMBM681410: Discharging an inhibition - action to take where defender offers payment for sums outwith the Ordinary Cause decree to be made from the sale proceeds
- DMBM681420: Preparing discharges of inhibition
- DMBM681430: Preparing full discharges
- DMBM681440: Preparing partial discharges
- DMBM681450: How to deal with the costs incurred in registering and serving an inhibition
- Close sectionDMBM681510: Attachments under decree
- Close sectionDMBM681710: Defended actions
- DMBM681720: Timetable of events after receipt of a Notice of Intention to Defend (NID)
- DMBM681730: Notice of Intention to Defend received late
- DMBM681740: Returning the Initial Writ to the court
- DMBM681750: Process folder
- DMBM681760: Lodging defences by defender
- DMBM681770: Adjustment of pleadings
- DMBM681780: Late adjustments and effects of sist on adjustment
- DMBM681790: Method of adjusting pleadings - defences lodged on time
- DMBM681800: Method of adjusting pleadings - defences lodged late
- DMBM681810: Preparing draft record
- DMBM681820: Preparing and lodging certified record, inventory of productions and the Rule 22 Note
- DMBM681830: Action by debt manager before Options Hearing
- DMBM681840: Case settled by negotiations before Options Hearing
- DMBM681850: What the sheriff will do at the Options Hearing
- DMBM681860: Options Hearing debate
- DMBM681870: Taxation of expenses
- DMBM681880: Table of Solicitors fees chargeable
- Close sectionDMBM681910: Claims to relief, late appeals and postponements
- DMBM681920: Appeal, postponements, claims and amendments
- DMBM681930: Late appeals, postponements and adjustments received locally
- DMBM681940: Late applications to postpone
- DMBM681950: Late claims to relief
- DMBM681960: Averaging claims and claims for set-off of franked investment income
- DMBM681970: Amendments to ITSA and CTSA - claims to adjust
- DMBM681980: Special relief - sending cases to EIS Edinburgh
- DMBM681990: Special relief - remission
- Close sectionDMBM682110: Supervisory reviews
- Close sectionDMBM682310: Recording and accounting for costs
- DMBM682320: Recording and accounting for costs
- DMBM682330: When to pay the sheriff officer
- DMBM682340: Costs - how and what to pay
- DMBM682350: Paying the court fees
- DMBM682360: Completing form C16
- DMBM682370: Costs paid in error in a closed account
- DMBM682380: Irrecoverable costs
- DMBM682390: Payment for costs passed as irrecoverable in a closed account
- DMBM682400: Interim Balance agreement
- DMBM682410: Balance Agreement
- DMBM682420: Preparing forms C16 for the new account
- Close sectionDMBM682510: Effects of insolvency on OC actions
- DMBM682520: Insolvency on diligence
- DMBM682530: Company Administration Orders
- DMBM682540: Claims for costs in sequestration cases
- DMBM682550: Claims for costs in sequestration cases where decree granted but arrestment has yet to be executed
- DMBM682560: Claims for costs in sequestration cases where an arrestment has been executed
- DMBM682570: Claims for costs in sequestration cases “secured” and “non-preferential” debt within and outwith the “60 day” period
- DMBM682580: Claims for costs in insolvency cases
- DMBM682590: Claims for costs in receiverships
- Close sectionDMBM680010: Introduction to Ordinary Cause
- Close sectionDMBM685000: Transfers to Enforcement and Insolvency Services (EIS)
- DMBM685010: Introduction
- Close sectionDMBM685100: Review case
- DMBM685105: Review debt
- DMBM685110: Review the VAT ledger on VISION
- DMBM685115: Review indirect tax codes and inhibits
- DMBM685120: Review status of customer
- DMBM685125: Review contact details
- DMBM685130: Review enforcement history
- DMBM685135: Review customer's current circumstances
- DMBM685140: Review cases under investigation
- DMBM685145: Check third party information
- DMBM685150: IDMS
- Close sectionDMBM685200: Identify whether case is suitable for insolvency action
- DMBM685210: Insolvency action selection criteria
- DMBM685215: Special considerations - fast-track
- DMBM685220: Special considerations - security
- DMBM685230: Special considerations - complex cases
- DMBM685240: Special considerations - phoenix employers
- DMBM685250: Special considerations - under investigation
- DMBM685260: Special considerations - clubs and associations
- DMBM685270: Special considerations - VAT deregistered traders
- DMBM685280: Special considerations - landfill tax
- DMBM685285: Special considerations - non-resident cases
- DMBM685300: Statement of liabilities and debt breakdown
- DMBM685500: Send insolvency warning letter
- DMBM685600: Refer to EIS
- DMBM685700: Action following referral
- DMBM685800: Enforcement factsheets
- Close sectionDMBM690000: Recording fees and charges
- DMBM690010: Overview
- DMBM690020: Costs and fees recorded on SAFE
- DMBM690030: Costs and fees not recorded on SAFE
- DMBM690040: Creating cost charges on SAFE
- DMBM690050: Additional guidance
- DMBM690060: Which reference number to use
- DMBM690070: SAFE / IDMS
- DMBM690080: Irrecoverable costs
- DMBM690090: Awards by the court
- DMBM690100: Payment handling
- Close sectionDMBM655000: Distraint
- Close sectionDMBM700000: Set-offs
- DMBM700010: Background
- DMBM700020: Set-offs and assignments
- DMBM700030: Definition of credit and debit
- DMBM700040: Considerations before set-off
- DMBM700050: When we can set-off
- DMBM700060: When we cannot set-off
- DMBM700070: Set-off between direct and indirect taxes
- DMBM700080: Set-off between indirect and direct taxes
- DMBM700085: Set-off in specific direct tax situations - PAYE
- DMBM700090: Set-off between indirect and direct taxes: MTIC traders
- DMBM700095: Set-off of Gift Aid against a charity's debts
- DMBM700100: Objections to set-off
- Close sectionDMBM725000: Revenue Losses
- Close sectionDMBM730000: Overview
- Close sectionDMBM735000: Considerations and requirements
- DMBM735010: Charges that may be remitted or written off
- DMBM735015: Considerations before remission or write off
- DMBM735020: Type 1 - requirements to be met
- DMBM735030: Type 2 - requirements to be met
- DMBM735040: Type 3 - requirements to be met
- DMBM735050: Type 4 - requirements to be met
- DMBM735055: Type 4 - Self Assessment
- DMBM735060: Type 4 - use of charging orders
- DMBM735070: Type 4 - requirements to be met for small remission procedure
- DMBM735075: Type 5A - requirements to be met
- DMBM735080: Type 7 - requirements to be met
- DMBM735090: Type 10 - requirements to be met
- Close sectionDMBM745000: C495 procedures
- Close sectionDMBM755000: Small remission procedure
- Close sectionDMBM760000: Cancellations
- DMBM760010: Cancellation of a remission or write-off authorised by C495
- DMBM760015: Cancellation of remission or write-off in SA
- DMBM760020: Payment received after remission or write-off by C495
- DMBM760030: Amendment to charge received after remission or write-off
- DMBM760040: Cancelling a remission made under the small remission procedure
- DMBM760050: SA repayments where remission or write-off is posted
- Close sectionDMBM765000: Post remission / write-off procedures
- Close sectionDMBM800000: Time to Pay
- Close sectionDMBM800010: Introduction
- Close sectionDMBM800500: Considering TTP requests
- Close sectionDMBM802000: General TTP requests
- DMBM802010: Initial considerations
- DMBM802015: Sports clubs
- DMBM802020: Repeat requests
- DMBM802030: Joint Debts
- DMBM802040: Repayments due from HMRC
- DMBM802050: Written requests for Time To Pay
- DMBM802060: Requests from Voluntary Sector Organisations
- DMBM802100: Deciding which information to collect
- DMBM802110: Negotiating Frameworks
- DMBM802120: Income & expenditure
- DMBM802130: Corporate Debt Questionnaire
- DMBM802200: Tax credit cases
- DMBM802205: Debts collected through the tax code
- DMBM802210: Debts less than £250,000
- DMBM802220: Debts of £250,000 and over but below £750,000
- DMBM802230: Debts of £750,000 and over
- DMBM802240: Independent Business Reviews
- DMBM802250: Self Assessment cases
- DMBM802260: VAT cases
- DMBM802300: Additional evidence
- DMBM802400: Compliance Accountants
- DMBM802500: Offsetting losses
- Close sectionDMBM802700: Partnership TTP requests
- Close sectionDMBM803000: Reviewing proposals
- Close sectionDMBM803500: Agreeing or rejecting TTP
- DMBM803510: Authorisation levels
- DMBM803520: Rejecting Time To Pay
- DMBM803530: Additional advice
- DMBM803540: Conditions of Time To Pay
- DMBM803545: Interest
- DMBM803550: Payment methods
- DMBM803560: Noting records
- DMBM803600: Surcharges, late payment penalties and Time To Pay
- DMBM803610: Self Assessment surcharges
- DMBM803620: VAT surcharges
- DMBM803630: PAYE penalties
- Close sectionDMBM803700: Setting up TTP
- Close sectionDMBM804000: Monitoring the arrangement
- Close sectionDMBM875000: RLS
- Close sectionDMBM875010: Direct Taxes procedures
- DMBM875020: The RLS work item
- DMBM875030: Addresses to check
- DMBM875040: SA cases
- DMBM875050: COTAX cases
- DMBM875060: Class 2 NIC cases
- DMBM875070: PAYE cases
- DMBM875080: Overpayments of Working Families Tax Credits/Disabled Person's Tax Credit
- DMBM875090: Tax Credits - Sole applicants / joint applications where both RLS
- DMBM875100: Tax Credits - Household breakdown where only one claimant RLS
- Close sectionDMBM875500: Indirect taxes procedures
- DMBM875510: Overview
- DMBM875520: Customer's responsibility
- DMBM875530: Roles and responsibilities within DPO
- DMBM875540: Definition and prioritisation of cases
- DMBM875550: Fraud indicators
- DMBM875560: Returned mail
- DMBM875570: Tracing an address in the DPO
- DMBM875580: New address not traced by DPO
- DMBM875590: Management information
- Close sectionDMBM875600: Action by Tracing Group
- DMBM875610: General
- DMBM875620: Customer traced - new address found
- DMBM875630: Customer traced - assurance visits
- DMBM875640: Customer traced - abroad
- DMBM875650: Customer traced - customer in prison
- DMBM875660: Customer traced - security
- DMBM875670: Customer not traced - removal from VAT register
- DMBM875680: Customer not traced - preparing the VAT account for redundancy
- DMBM875690: Customer not traced - write off
- DMBM875700: Customer not traced - authorisation levels
- Close sectionDMBM880000: Tracing Unit procedures
- Close sectionDMBM890000: Information powers; contact details for debtors
- Close sectionDMBM875010: Direct Taxes procedures
- Close sectionDMBM900000: Miscellaneous
- Close sectionDMBM900500: Noting the record
- Close sectionDMBM950000: VAT into IDMS: contents
- DMBM950010: Introduction
- DMBM950020: Working in IDMS
- DMBM950030: In IDMS
- DMBM950040: Action to tale - signals and appeals
- DMBM950050: Processing
- DMBM950060: Non appropriated amounts
- DMBM950070: Impact on other offices
- DMBM950080: Management Information Services (MIS)
- DMBM950090: National Debt Pursuit Unit (NDPU)
- DMBM950100: Exception list - VAT into IDMS interface
- DMBMUPDATE001: update index