COM110125 | Pursuit: automatic and clerical pursuit: payment application timetable

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:

• 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.