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HMRC internal manual

COTAX Manual

From
HM Revenue & Customs
Updated
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Pursuit: automatic and clerical pursuit: permanent RFI cases

Permanent Referred For Information (PRFI) cases are those where Banking Operations 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 APs is best dealt with by Banking Operations.

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

Note: The signal cannot be set if another AP is LA (Word 28KB), PLA (Word 28KB) or RFI (Word 31KB). In these cases Banking Operations need to identify the

  • Debt Management Office responsible for the LA using Function VTPR (View Taxpayer)

Or

  • Banking Operations allocation officer using the ‘Cases Working Clerically List’ (LCWC)

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

As long as the PRFI signal remains set to ‘Y’ Banking Operations 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.