COM154028 | CT Pay and File: automatic and clerical pursuit: investigation case assessments (Action Guide)

To deal with investigation case assessments when the Debt Management Office receives form MS134, consider steps 1 - 7 below. The guide is presented as follows.

Steps 1 – 4 Action on receipt of form MS134

Step 5 Receipt of an appeal

Step 6 Reference to Enforcement & Insolvency Service

Step 7 Remission

Action on receipt of form MS134

1. Use function VPPD (View Payment and Posting Details) to check the pursuit status (see COM110010).

2. If the pursuit status is 'Auto', use function RAPP (Revise AP Pursuit) to make the case LA (see COM110024).

3. Arrange for a personal call to be made immediately. See COM110180 for more information.

4. If payment is still outstanding after ten days, consider local recovery action taking into account the information from the office responsible for the company on form MS134.

Receipt of an appeal

5. If you receive an appeal or any correspondence about the validity or amount of an assessment, refer it to the office responsible for the company immediately using form 52D.

Do not use the suspension procedure.

Reference to Enforcement & Insolvency Service

6. If local recovery is inappropriate and reference to the Enforcement & Insolvency Service (EIS) is necessary:

• transfer the case on IDMS to the EIS

• attach any papers to the transfer sheet and pass it to EIS

• use function TRCA (Transfer Case) to transfer recovery responsibility of the case to EIS.

Remission

7. If, exceptionally, you consider remission is appropriate, consult the office responsible for the company first before giving authority for the remission.