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Contents

Official guidance
COTAX Manual

COM110000 · Pursuit: automatic and clerical pursuit

  • COM110001 · Introduction
  • COM110010 · Status and pursuit
  • COM110020 · Automatic pursuit
  • COM110030 · Selection for banking operations pursuit
  • COM110040 · Selection for the debt management telephone centre
  • COM110050 · Selection for debt management office pursuit
  • COM110052 · Selection for debt management office pursuit (Action Guide)
  • COM110060 · Permanent RFI cases
  • COM110070 · Permanent local action (PLA) cases
  • COM110080 · Clerical pursuit - payslips
  • COM110084 · Clerical pursuit, payslips (Action Guide)
  • COM110090 · Pursuit at the debt management office
  • COM110093 · Pursuit at the debt management office (Action Guide)
  • COM110100 · Outstanding amount £20,000 or more
  • COM110102 · Outstanding amount £20,000 or more (Action Guide)
  • COM110110 · Clerical pursuit for groups of companies
  • COM110111 · Clerical pursuit for groups of companies (Action Guide)
  • COM110120 · Losses carried back
  • COM110130 · Foreign address cases, clerical pursuit
  • COM110132 · Functions: foreign address cases, clerical pursuit
  • COM110150 · Objections to striking off
  • COM110152 · Objections To Striking Off (Action Guide)
  • COM110160 · Welsh language cases
  • COM110162 · Welsh language cases (Action Guide)
  • COM110170 · Oil and gas companies
  • COM110174 · Oil and gas companies (Action Guide)
  • COM110180 · Referring papers to another debt management office
  • COM110182 · Referring papers to another debt management office (Action Guide)
  • COM110190 · Debt management office pursuit - case review
  • COM110192 · Debt management office pursuit, case review (Action Guide)
  • COM110021 · Forms: automatic pursuit
  • COM110122 · Legislation: losses carried back
  1. Pursuit: automatic and clerical pursuit: contents
  2. Pursuit: automatic and clerical pursuit: clerical pursuit for groups of companies (Action Guide)

COM110111 | Pursuit: automatic and clerical pursuit: clerical pursuit for groups of companies (Action Guide)

From HM Revenue & Customs · COTAX Manual

Where a number of companies are part of a Group Payment Arrangement (GPA), see COM96000.

This Action Guide relates to all other groups of companies.

To pursue collection from groups of companies, consider steps 1 - 3 below.

Table shown as recovered text

1. Where more than one Debt Management Office is involved in approaching individual companies for payment, consider co-ordinating collection of liabilities at the Debt Management Office dealing with the parent company. 2. The co-ordinating Debt Management Office is to: obtain the name and address of the parent company by contacting the office responsible for the parent company liaise with each Debt Management Office dealing with an individual company consider if the present arrangements are satisfactory 3. Where it is of clear advantage to co-ordinate collection, or the parent company insists on a co-ordinated approach, arrange to transfer case responsibility of each individual company to the co-ordinating Collection.

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