Background

Employers deduct tax, National Insurance Contributions and student loans from their employees and contractors deduct (CIS) tax from their subcontractors. They should pay this to HMRC monthly, quarterly or exceptionally annually. Where they don't do this, DMB has to establish a debt to be able to recover that through enforcement proceedings where necessary.

A debt is established in one of four ways:

by the issue of form P101

from a quantification of the employer/contractor wages records

by the employer/contractor providing details of their deductions

from employer annual returns and contractor monthly returns.

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