COM110024 - Pursuit Status: Pursuit Status signals explanation
Pursuit Status
The Pursuit Status shown for each Accounting Period (AP) will be one of the Following:
| Status | Meaning |
|---|---|
| CLEARED | No outstanding amounts on the AP. |
| AUTO | Case is being worked by the computer. |
| LA | Case is working with the Debt Management Office. |
| PLA | Case is working with the Debt Management Office. |
| RFI | Case is working with HMRC Payments or Debt Management Office. |
| PRFI | Case is working with HMRC Payments. |
| LA-ENF | Recovery action commenced; case working with the Debt Management Office. |
| SUSPENDED | Amount suspended and case not working locally. |
| OVERPAID | Case overpaid and not working locally. |
LA
The Local Action (LA) signal is set when the Accounting Period (AP) is referred to the relevant Debt Management area for further action.
The singal may be set for an AP:
- by the computer following a sequence of payment applications
- by the operator using function RAPP (Revise AP Pursuit
PLA
When the Permanent Local Action (PLA) signal is set:
- all Accounting Periods (APs) will be subject to clerical pursuit in the Debt Management Office and no payment applications will be issued automatically
- APs which are already LA will remain LA
The PLA signal may be set by the operator using function RTPP (Revise Taxpayer Pursuit) providing the:
- Operator is the case owner
- Pursuit Status is AUTO, LA or LA-ENF
When the signal is unset each Accounting Period (AP) will recommence the normal pursuit sequence.
RFI
When the Referred For Instruction (RFI) signal is set, the Accounting Period (AP) will be subject to clerical pursuit and no payment applications will be issued automatically by the computer.
The signal may be set for an AP:
- by the operator using:
- function RAPP (Revise AP Pursuit)
- function MAPS (Maintain AP Signal
by the computer where any of the following apply:
an ACT or loss-carry back claim results in repayment and/or reallocation
relief is given under Section 419(4) Income and Corporation Taxes Act 1988 because a loan (or part of it) has been repaid for accounting periods prior to 1/4/2010
relief is given under Section 455 Corporation Tax Act 2010 because a loan (or part of it) has been repaid for accounting periods from 1/4/2020
- the AP will remain RFI until one of the following apply:
- the signal is unset by the operator
- function RAPP is used to issue a payment application
- the AP is cleared
PRFI
When the Permanent Referred For Instruction (PRFI) is set all Accounting Periods (APs) will be subject to clerical Pursuit in HMRC Payments, and no payment applications will be issued automatcally.
The PRFI signal may be set by the operator using function RTPP (Revise Taxpayer Pursuit) providing the:
- Operator is the case owner
- Pursuit Status is not LA, PLA or RFI
When the signal is unset each AP will recommence the normal pursuit sequence.
LA-ENF
The Local Action - Enforcement Proceedings (LA-ENF) signal is set by the operator in a Debt Management Office when enforcement action has been commenced for the Accounting Period (AP).
The LA_ENF signal can be set using function RAPP (Revise AP Pursuit) providing the LA signal has already been set.