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HMRC internal manual

COTAX Manual

From
HM Revenue & Customs
Updated
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Pursuit: automatic and clerical pursuit: selection for debt management office pursuit (Action Guide)

To select an AP for clerical pursuit at the Debt Management Office, consider steps 1 - 16 below. The guide is presented as follows

COTAX selected case for Debt Management Office referred to Banking Operations Steps 1 - 4
   
Selection by Banking Operations Steps 5 - 9
Receipt of case made PLA at the Debt Management Office Steps 10 - 12
Selection by the Debt Management Office Steps 13 - 16

COTAX selected case for Debt Management Office referred to Banking Operations

1. If you receive a printed local action notice (LAN) for a case where COTAX cannot find the responsible Debt Management Office
   
  * Use Function VTPR (View Taxpayer) to identify any addresses held on the record. You should associate the Debt Management Office to the address held on the company record in the following order
  * Communication address
  * Company address (Registered Office)
  * Agent address
  * If you are unable to identify the Debt Management Office through the address then it should be the Debt Management Office associated with the responsible processing office
2. Use Function TRCA (Transfer Case) to transfer case responsibility to the correct Debt Management Office
3. Telephone the Debt Management Office to advise them that you have transferred the case to them and that they need to set up a clerical work item in IDMS
4. Forward the paper LAN to the Debt Management Office

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Selection by Banking Operations

5. Use Function VTPR (View Taxpayer) to confirm which Debt Management Office is responsible for the AP
   
6. Use Function RAPP (Revise AP Pursuit) to make the case LA (Word 28KB) 
7. Then use Function RTPP (Revise Taxpayer Pursuit) to make the case PLA (Word 28KB) 
8. Use Function NOTE to record why you have made the case LA
9. Refer any papers to the Debt Management Office, including any significant correspondence

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Receipt of case made PLA at the Debt Management Office

10. Use Function VTPR (View Taxpayer Record), Company Details screen and check if the company has been struck-off / ceased. Where it has, follow the guidance in the Insolvency Manual INS5108. Otherwise, continue to step 11
   
11. Use Function RTPP (Revise Taxpayer Pursuit) to cancel the PLA signal
12. Pursue the debt clerically in the Debt Management Office

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Selection by the Debt Management Office

13. Use Function VTPR (View Taxpayer) (VIEW OFFICE DETAILS option) to check responsibility of the company record
   
14. If a recovery office has not been associated to the company record
  * Use Function APER (Amend Periods of Responsibility) to claim responsibility
Note: to claim responsibility you need to use the COTAX role in the MUID in which the case should belong, based on the post code    
  15. If the responsibility of the case is not the correct MUID
    * Use Function TRCA (Transfer Case) (still using the COTAX role in the MUID in which the case belongs) to transfer the company record to the correct MUID
    Note: The transferring office must transfer all APs working local action as IDMS only recognises one Debt Management Office as being responsible for all outstanding liabilities for a Head of Duty for a company
  16. When you have responsibility
    * Use Function RAPP (Revise AP Pursuit) to set Local Action to ‘Y’
    Note: You cannot unset the Local Action signal using Function RAPP (Revise AP Pursuit) once it is set
    Or, if appropriate
    * Use function RTPP (Revise Taxpayer Pursuit) to set Permanent Local Action to ‘Y’’