The Receivables Management Service (RMS) is part of the Inland Revenue's National Services. It was created as a separate business stream within the Inland Revenue in April 2001. It brought together Recovery Offices, Accounts Offices, Receivables Telephone Centres, and Enforcement Offices in England, Wales, Scotland and Northern Ireland as one Receivables business service.

RMS's role is to receive payment and account for tax and other liabilities and to take appropriate action to bring in late returns and payments.

The latest issue of Working Together, the Inland Revenue's publication for agents who provide tax and payroll services for clients, includes an informative article about the way in which RMS operates and, in particular, the way in which tax debts are handled, including the non-payment of PAYE tax and NICs.

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...back to 19 November 2004


Source:
www.inlandrevenue.gov.uk/workingtogether/publications/wt-19.pdf