SolvedCOM110050 | Pursuit: automatic and clerical pursuit: selection for debt management office pursuit
From HM Revenue & Customs · COTAX Manual
This subject is presented as follows
Selection by COTAX
COTAX automatically selects an Accounting Period (AP) for clerical pursuit by the Debt Management Office in any of the following circumstances:
a further amount becomes collectible or an overpayment arises on a cleared AP which was LA-ENF at any time
the PLA signal is set for the company and an amount becomes collectible
the outstanding amount is £100,000 or more and is due immediately
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
the Referred For Remission signal is set to ‘Y’ by the responsible office or automatically by COTAX and the amount outstanding is over £10,000
When an AP is automatically selected for clerical pursuit by the Debt Management Office, COTAX examines the company record in the following order for a DMB office identifying number
COTAX then refers the AP to the:
appropriate Debt Management Office on IDMS
Or, exceptionally, where a Recovery numeral cannot be identified:
print a local action notice in HMRC Payments
Note: In these exceptional cases, HMRC Payments transfers the case to the appropriate Debt Management Office.
Selection by HMRC Payments
Where HMRC Payments consider that an Accounting Period (AP) should be pursued by the Debt Management Office the case is made PLA and the papers referred to the Debt Management Office. Banking Operations use the NOTE function to note why the AP has been made LA.
Selection by the Debt Management Office
Where a Debt Management Office considers that a company or a particular AP should be pursued by that office, the Debt Management Office makes the case LA or PLA. COTAX refers the Accounting Period (AP) to the Debt Management Office with responsibility for that AP.
Please note that: when an AP is referred to a Debt Management Office on IDMS the local Debt Management Office is responsible for all recovery action:
COTAX processing makes no further application for payment whilst the AP is subject to clerical pursuit, apart from when you arrange the issue of payment applications
HMRC Payments send you any correspondence received relating to the case and make a note using Function NOTE (Case Notes) on the company record to advise why the case has been made LA
For a list of functions to use in particular situations, see COM110051.
For more information of Pursuit Signals and Statuses see COM110024