COM110060 - Pursuit: automatic and clerical pursuit: permanent RFI cases

Permanent Referred For Information (PRFI) cases are those where HMRC Payments is responsible for all recovery action. The only request for payment issued by COTAX in a PRFI case is a payslip included with any:

  • Notice to Deliver
  • Penalty Determination (main, amended or further)
  • Revenue Determination or Revenue Amendment
  • Jeopardy Amendment

PRFI is appropriate where you consider that all action for all Accounting Periods (APs) is best dealt with by HMRC Payments.

You make a case PRFI by setting the Permanent Referred For Information signal to 'Y' using function RTPP (Revise Taxpayer Pursuit).

Please note that: the signal cannot be set if another AP is LA, PLA or RFI. In these cases, HMRC Payments need to identify the:

  • Government Banking and Payment Office responsible for the LA using function VTPR (View Taxpayer)
  • HMRC Payments allocation officer using the ‘Cases Working Clerically List’ (LCWC)

You should then contact the Government Banking and Payments Office or HMRC Payments allocation officer and explain why the signal needs to be set. Where it is agreed with the Government Banking and Payments Office that permanent clerical pursuit is appropriate, HMRC Payments set PRFI and take over pursuit of the case.

As long as the PRFI signal remains set to 'Y', HMRC Payments are responsible for clerical pursuit of any AP which becomes collectible.

When function RAPP (Revise AP Pursuit) is used to issue a payment application, COTAX:

  • cancels PRFI
  • issues the payment application
  • automatically re-sets PRFI

When PRFI is no longer appropriate, you cancel it clerically by setting the Permanent Referred For Information signal to 'N' using function RTPP (Revise Taxpayer Pursuit).

When PRFI is cancelled, COTAX resumes the next automatic action from the last action taken on the AP. Using function RAPP (Revise AP Pursuit), you should ensure that:

  • the next automatic action is appropriate

And if necessary:

  • change the next action

For a list of functions to use in particular situations, see COM110061.