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HMRC internal manual

Debt Management and Banking Manual

DMBM524590 - CIS: Pursuit action: Enforcement procedures

Some content of this manual is being considered for archiving. If there is content you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know as soon as possible.

CIS has not introduced any changes to current enforcement procedures.

You can continue to use for example county court distraint and insolvency proceedings as appropriate.