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HMRC internal manual

COTAX Manual

HM Revenue & Customs
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Pursuit: automatic and clerical pursuit: clerical pursuit - payslips

COTAX includes a payslip with the following

  • Payment reminder
  • Payment application
  • A notice to deliver
  • Any penalty determination (main, amended or further)
  • Any Revenue Determination or Revenue Amendment
  • Any Jeopardy Amendment

In addition, all offices can use payslip forms PS1(AZ) / (BZ) and Function CFORMA to prepare separate payslips as described in the following table

Payslip type When to use
PS1(AZ) / (BZ) If a payslip is required for issue to a company without a payment application
CFORMA If a pro-forma payslip is required for internal use

Forms PS1(AZ) / (BZ)

You produce forms PS1(AZ) / (BZ) for use by Debt Management Offices where a payslip is required without a payment application, for example, where a company wants to make a payment at a bank or post office.

These payslips are

  • In the same form as the payslip portion of a payment application
  • Colour coded

    • Pink for Banking Operations (Cumbernauld) - form PS1(AZ)
    • Green for Banking Operations (Shipley) - form PS1(BZ)

    Note: Make sure you use the correct payslip for the Banking Operations office involved

You send the completed payslip to the company in envelope ENV11P(COL).

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All offices use a CFORMA when a pro-forma payslip is required, for example, where no payslip was sent with payment.

Note: CFORMA payslips are for internal use only and are not to be sent to a company.

You should prepare a separate payslip for each AP or duty (tax, penalty, interest). The payslip and associated payment is sent to the Banking Operations office where the payment is processed.

For a list of forms relevant to this subject, see COM110081.

For a list of functions to use in particular situations, see COM110082.

For legislation applying to this subject, see COM110083.