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Contents

Official guidance
COTAX Manual

COM154000 · CT Pay and File: other topics

  • COM154001 · CT Pay and File: appeals and postponements: introduction
  • COM154010 · CT Pay and File: appeals and postponements: appeals against loss determinations
  • COM154018 · CT Pay and File: appeals: handling appeals and postponements: appeals against loss determinations (Action Guide)
  • COM154021 · CT Pay and File: automatic and clerical pursuit: introduction
  • COM154025 · CT Pay and File: automatic and clerical pursuit: investigation case assessments
  • COM154028 · CT Pay and File: automatic and clerical pursuit: investigation case assessments (Action Guide)
  • COM154031 · CT Pay and File: automatic and non-automatic repayments: introduction
  • COM154035 · CT Pay and File: automatic and non-automatic repayments: early repayment, responsible office
  • COM154039 · CT Pay and File: automatic and non-automatic repayments: early repayment, responsible office (Action Guide)
  • COM154040 · CT Pay and File: investigation: introduction
  • COM154045 · CT Pay and File: investigation: contract settlements
  • COM154050 · CT Pay and File: penalties for late delivery of returns: introduction
  • COM154052 · CT Pay and File: penalties for late delivery of returns: companies act extension
  • COM154059 · CT Pay and File APs: penalties for late delivery of returns: deferred filing dates
  1. CT Pay and File: other topics
  2. CT Pay and File: automatic and clerical pursuit: introduction

COM154021 | CT Pay and File: automatic and clerical pursuit: introduction

From HM Revenue & Customs · COTAX Manual

You can find guidance on the general principles regarding pursuit at COM110001 onwards. This section gives you specific guidance on CT Pay and File accounting periods where that guidance differs from CTSA.

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