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HMRC internal manual

COTAX Manual

HM Revenue & Customs
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Pursuit: automatic and clerical pursuit: clerical pursuit for groups of companies

Where a number of companies are part of a Group Payment Arrangement, you should take no pursuit action on a participating company until the GPA is cleared. After clearance, each participating company is treated individually again. For further information see COM96000.

The information below relates to all other groups of companies.

Where there are a number of companies in a group, an AP for local pursuit for an individual company is referred to the appropriate Debt Management Office as explained in COM110050. It follows that different companies in the group could be referred to different Debt Management Offices.

Where more than one Debt Management Office is involved, in approaching individual companies for payment you should consider collection of the liabilities at the Debt Management Office dealing with the parent company.

It may be necessary for the co-ordinating Debt Management Office to

  • Contact the office responsible for the parent company
  • Liaise with each Debt Management Office dealing with each individual company
  • Arrange to transfer case responsibility of each individual company to the co-ordinating Debt Management Office