DMBM900420 - Miscellaneous: Debt Arrangement Scheme: proposals received in the local office

Action by debt technical office

Immediate action is needed when debt payment programme (DPP) proposals are received in a local office. The department only has 21 days from the date the notification was posted to creditors applying for approval of a debt payment programme (form 4) to respond.

On receipt of form 4 (or any information that a taxpayer is considering a DPP) you must:

  • Contact DAS Team: Email: DAS Team, Scotland (DM). Phone : 03000 513404

  • transfer any existing IDMS debts including:

  • any associated returns and
  • any BROCS or
  • SA records or any other pre-enforcement debts to EIS Edinburgh (numeral 362301)
  • call off any debts with the Debt Management Telephone Centre (DMTC) and request these are transferred to EIS Edinburgh.

You must not:

  • enter into discussion about HM Revenue and Customs:
  • waiving interest
  • agreeing to a composition offer
  • attempt to persuade a taxpayer to either:
  • withdraw from a DPP
  • make additional payments in respect of a debt included in the programme.