DMBM570040 | Debt and return pursuit: miscellaneous charges: special types of assessment

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For certain types of assessment you will need authority from the Enforcement Technical Team (Debt Management Bradford) (in Scotland, from Enforcement Technical Team, Edinburgh) before taking proceedings to enforce payment of:

• corporation tax where corresponding ACT (assessed or unassessed) is outstanding

• assessments under

• ICTA88/S703

• ICTA88/S747(4)(a)

• ICTA88/S775

• ICTA88/S776

• ICTA88/S777.

Schedule E Share Option Instalment cases

Before you commence proceedings in a Schedule E share option instalment case, ensure that the full range of applications has been sent.

Assessments for ACT or IT-CP

If a work item for assessments under

• ICTA88/SCH13/para 3(2) or (3)(ACT), or

• ICTA88/SCH16/para 4(1)(b) or (2)(IT-CP)

does not show the month in which the distribution or payment was made, or does not clearly describe the tax as being in respect of 'distributions' 'payments' or 'distributions and payments', send a memo to the Service Office for the information.