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Contents

Official guidance
COTAX Manual

COM111000 · Pursuit: suspensions

  • COM111001 · Introduction
  • COM111010 · Recording a manual suspension
  • COM111020 · Automatic suspensions
  • COM111030 · Amending and cancelling a suspension
  • COM1110 · Accounting periods: company accounting periods: status indicators
  1. Pursuit: suspensions: contents
  2. Pursuit: suspensions: introduction

COM111001 | Pursuit: suspensions: introduction

From HM Revenue & Customs · COTAX Manual

The automatic issue of payment applications can be temporarily interrupted if there is a suspension in force on the company record. The Debt Management Office or HMRC Payments put this into effect manually.

You cannot interrupt the issue of reminders by the use of a suspension. You interrupt reminder issue by using function RAPP (Revise AP Pursuit).

Under certain circumstances COTAX also automatically records a suspension.

The circumstances which have caused a suspension to be in force can be determined by viewing the company record.

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