[DMBM522320] Debt and return pursuit: PAYE: end of year: overpayments: clerical process
BROCS and IDMS will record any previous actions and it is good debt management practice not to repeat any of these within a short period of time. When pursuing outstanding returns or resolving overpayments, you should aim to co-ordinate this with any other outstanding returns, including CIS (see DMBM522170), unpaid liabilities, including penalties the employer may have at the same time.
Part Returns only received
You should pursue the employer or contractor for any missing returns – see DMBM522130.