DMBM565020 - Debt and return pursuit: contract settlements: role of the Contract Settlement Unit (CSU)
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Role of the CSU
NDPU will:
- pursue other outstanding debts when appropriate; for example, if the unit phones the taxpayer and agrees an instalment arrangement they will include other outstanding liabilities within the arrangement
- liaise with the DTOs regarding any other work items still held by them
- set up and monitor time to pay arrangements on IDMS
- use IDMS to keep a record of actions taken.
In the absence of payment:
- refer the contract settlement work item to HMRC Bradford Enforcement Unit (BEU) for CCP or EIS (Edinburgh or Worthing) for Insolvency action as appropriate
- if the contract settlement is being transferred to BEU, return the IDMS Taxpayer Record to the originating OU.