COM110080 | Pursuit: automatic and clerical pursuit: clerical pursuit - payslips

COTAX includes a payslip with the following:

• payment application

• any Penalty Determination (main, amended or further)

• any Revenue Determination or Revenue Amendment

• any Jeopardy Amendment

In addition, all offices can use payslip forms PS1(AZ)/(BZ) and function CFORMA to prepare separate payslips as described in the following table

Forms PS1(AZ)/(BZ)

You produce forms PS1(AZ)/(BZ) for use by Debt Management Offices where a payslip is required without a payment application, for example, where a company wants to make a payment at a bank or post office.

These payslips are:

• in the same form as the payslip portion of a payment application

• colour coded:

• pink for HMRC Payments - form PS1(AZ)

• green for HMRC Payments - form PS1(BZ)

Please note that: you make sure to use the correct payslip for the HMRC Payments office involved

You send the completed payslip to the company in envelope ENV11P(COL).

Top of page

CFORMA

All offices use a CFORMA when a pro-forma payslip is required, for example, where no payslip was sent with payment.

Please note that: CFORMA payslips are for internal use only and are not to be sent to a company.

You should prepare a separate payslip for each Accounting Period (AP) or duty (tax, penalty, interest). The payslip and associated payment are sent to the HMRC Payments office where the payment is processed.

For a list of forms relevant to this subject, see COM110081.

For a list of functions to use in particular situations, see COM110082.

For legislation applying to this subject, see COM110083.