COM110030 | Pursuit: automatic and clerical pursuit: selection for banking operations pursuit

An Accounting Period (AP) can be referred for clerical pursuit within HMRC Payments:

• automatically by COTAX where there is an automatic RFI condition

• when requested by:

• HMRC Payments using function RAPP (Revise AP Pursuit)

• an office using function MAPS (Maintain AP Signals)

Exceptionally, where an AP is automatically selected for clerical pursuit by the Debt Management Office but the DMB office identifying number cannot be identified, the AP is automatically referred to HMRC Payments on a printed local action notice. HMRC Payments transfer the case to the appropriate Government Banking and Payments (GBP) office.

Where HMRC Payments consider that an AP should be pursued by the HMRC Payments clerical section, the case is made RFI. The case is included on the HMRC Payments ‘Cases Working Clerically List’ (LCWC) for attention.

APs being pursued by HMRC Payments have a Pursuit Status of either RFI or PRFI.

Note that: Government Banking and Payments Offices should not make a case RFI or PRFI.

PRFI is set by HMRC Payments to refer for clerical pursuit for all collectible APs for a company. This sets PRFI for:

• all APs that already have a collectible balance

• any which subsequently become collectible

Where RFI or PRFI is unset, COTAX:

• resumes automatic action for each AP from the last action taken

Or, where HMRC Payments have changed the next automatic action:

• Takes the next action set by HMRC Payments

Certain cases are referred to the Debt Management Office for clerical pursuit. These cases have a Pursuit Status of LA, PLA or LA-ENF.

The Pursuit Status of LA-ENF is set using function RAPP (Revise AP Pursuit) when the Debt Management Office start enforcement proceedings.

Please note:

For a list of functions to use in particular situations, see COM110031.

For more information on Pursuit Status see COM110024