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    1. Home
    HMRC internal manual

    Debt Management and Banking Manual

    From:
    HM Revenue & Customs
    Published
    29 April 2016
    Updated:
    6 May 2025 - See all updates

    Summary

    Some content of this manual is being considered for archiving. If there is content you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know as soon as possible. Our debt management and banking processes incorporates material covered in the Recovery Manual and the Banking Accounting Guide (BAAG)

    Contents

    1. DMBM100100
      IT systems: contents
    2. DMBM100500
      Customer Accounting Records: contents
    3. DMBM200000
      Payment Processing and Accounting
    4. DMBM400000
      Interest: contents
    5. DMBM450000
      Legislation and enabling regulations: contents
    6. DMBM510000
      Customer Contact and Data Security: contents
    7. DMBM514000
      Debt and return pursuit: contents
    8. DMBM575000
      Pre-enforcement: contents
    9. DMBM650000
      Enforcement action: contents
    10. DMBM700000
      Set-offs: contents
    11. DMBM725000
      Revenue Losses: contents
    12. DMBM800000
      Time to Pay: contents
    13. DMBM875000
      RLS: contents
    14. DMBM900000
      Miscellaneous: contents
    15. DMBM900500
      Noting the record: contents
    16. DMBM950000
      VAT into IDMS: contents

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