COM110080 - Pursuit: automatic and clerical pursuit: clerical pursuit - payslips

COTAX includes a payslip with the following:

  • payment application
  • 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 HMRC Payments - form PS1(AZ)
  • green for HMRC Payments - form PS1(BZ)
Please note that: you make sure to use the correct payslip for the HMRC Payments office involved

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

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CFORMA

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

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

You should prepare a separate payslip for each Accounting Period (AP) or duty (tax, penalty, interest). The payslip and associated payment are sent to the HMRC Payments 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.