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HMRC internal manual

COTAX Manual

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HM Revenue & Customs
Updated
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Pursuit: automatic and clerical pursuit: selection for the debt management telephone centre

Selection of work items for the Debt Management Telephone Centre

COTAX automatically selects items for the Debt Management Telephone Centre (DMTC) where

  • There is at least one telephone number on record
  • Individual work items are less than £100,000
  • There is an outstanding balance

And none of the following conditions apply

  • There are no other work items with the same taxpayer reference working elsewhere
  • Enforcement & Insolvency Service (EIS) is the responsible office for the case
  • The insolvency signal is set
  • The PLA signal is set
  • The Welsh Language signal is set
  • The information codes (Word 61KB) A, F, J, K, L, N, R, T and U do not apply

COTAX then refers the AP to the Debt Management Telephone Centre on IDMS.

The pursuit status on COTAX shows the case as LA and the responsible office of the record as the Debt Management Office associated with that company. It does not show the case as working with the Debt Management Telephone Centre, this information is recorded in IDMS as explained in the IDMS Back to Basics booklet.

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Clearance of items from the Debt Management Telephone Centre

The work item leaves the Debt Management Telephone Centre when

  • The work item is cleared
  • A successful contact is made
  • Another work item with the same taxpayer reference leaves the Debt Management Telephone Centre because its window end date has been reached
  • The following window end dates are reached

    • 15 days after entry for amounts of £20,000 or over
    • 30 days after entry for amounts below £20,000

COTAX transfers the work item to the Debt Management Office in IDMS.