DMBM511530 - Customer contact: Outdoor calls: Payment not obtained

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.

Where you:

• have answered any arguments or queries raised by the customer
• are satisfied that the amount being demanded is correctly due and payable
• have confirmed that none of the special circumstances set out at DMBM511520 exist
• have not been able to obtain payment

you should:

• warn the customer that:

• failing to pay will result in the commencement of recovery proceedings
• interest and where appropriate penalties will be added to the total sum due

• assess whether there are distrainable effects at the premises you are visiting.