COM110123 | Pursuit: automatic and clerical pursuit: payment application timetable

From HM Revenue & Customs · COTAX Manual

Payment Application Timetable

The following timetables explain when payment applications are normally issued and referred to Government banking and Payment (GBP) for collection.

Please note that: Where the amount outstanding is £100,000 or more the Accounting Period (AP) will be referred to GBP on the due date except for the following types of charges:

Revenue Determinations – the later of the due date or 7 days after the issue of the determination
Discovery Assessment – the later of the due date or 30 days after the issue of the assessment
Jeopardy Amendment – immediately regardless of the due date

For CTSA Accounting Periods (APs)

Please note that:

If the AP has already been made and is working local action (LA) and a new charge is raised on that AP the Debt Management Office is advised of the revised collectible balance by an update to IDMS, this applies even if the new charge has a 30 day appeal period.
For a non Quarterly Instalment Payment (QIP) case the payment due date will be 9 months and 1 day after the AP end date.
For QIP Quarterly Instalment Payment cases that end before 01/07/02 the payment due date for the balancing payment will be 9 months and 1 day after the AP end date.
For ‘L’ QIP Quarterly Instalment Payment cases that end on or after 01/07/02, the payment due date will be 3 months and 14 days after the AP end date being the final instalment due date. For ‘V’ QIP Quarterly Instalment Payment cases where the AP starts on or after 01/04/19 the payment date will be 14 days after the end of the AP.
The normal due date for all other purposes remains unchanged at 9 months and 1 day after the AP end date.

Application Type	Timing of Issue
DN1 Please note that: The DN1 will usually be issued as part of the Notice of Assessment or Penalty Determination	On the date the Notice of Assessment or Penalty Determination is issued On the date an amended assessment is recorded if no stand over is present On the date an interest charge is raised where no tax or penalty is collectible
DN4	On the date a stand-over order is released
DN5	On the date a stand-over order is recorded or amended
LA	On the later of the: Due date Or 14 days after the issue of the acknowledgement Please note that: Where the latest charge type is one of the following then the debt will not be made LA until after the 30 day appeal period has ended: Revenue Amendment Discovery Assessment Penalty Determination

For CT Pay & File APs

Table shown as recovered text

Application Type Timing of Issue DN1 Note: The DN1 will usually be issued as part of the Notice of Assessment or Penalty Determination On the due date where: An assessment is recorded more than 30 days before the normal due date A return is recorded 14 days or more before the normal due date On the date an amended assessment is recorded if no stand over is present On the date an interest charge is raised where no tax or penalty is collectible 14 days after a return is recorded except where an assessment in a higher amount is charged within that period DN4 On the date a stand-over order is released DN5 On the date a stand-over order is recorded or amended 14 days after a return charge increases an assessment charge LA On the later of the: Due date 14 days after the issue of the acknowledgement Note: Where the latest charge type is one of the following then the debt will not be made LA until after the 30 day appeal period has ended Main Assessment Further Assessment Amended Assessment Penalty Determination