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HMRC internal manual

COTAX Manual

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HM Revenue & Customs
Updated
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Pursuit: automatic and clerical pursuit: outstanding amount £20,000 or more (Action Guide)

To pursue collection of an outstanding amount of £20,000 or more, consider steps 1 - 11 below. The guide is presented as follows

All cases of £20,000 or more Step 1
   
Case on IDMS of more than £20,000 but less than £100,000 Step 2
Case of £100,000 or more (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Serious financial difficulty (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

All cases of £20,000 or more

1. If a case arises on IDMS of £20,000 or more, refer the case to your Manager for their personal attention
   

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Case on IDMS of more than £20,000 but less than £100,000

2. Deal with all post on the day of receipt so far as possible
   
  * Ensure effective action is taken as appropriate, by letter, telephone or personal call, see the appropriate REPE process map
  * Promptly review the case with a view to taking Distraint / County Court Proceedings, see IDMS Helpcard 3
  And where local enforcement has not been or is unlikely to be successful
  * Refer the case promptly for recovery by the Enforcement & Insolvency Service

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Case of £100,000 or more

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Serious financial difficulty

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
   
(This content has been withheld because of exemptions in the Freedom of Information Act 2000) * (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)