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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 (Action Guide)

Where a number of companies are part of a Group Payment Arrangement see COM96000.

This Action Guide relates to all other groups of companies.

To pursue collection from groups of companies, consider steps 1 - 3 below.

1. Where more than one Debt Management Office is involved in approaching individual companies for payment
  * Consider co-ordinating collection of liabilities at the Debt Management Office dealing with the parent company
2. The co-ordinating Debt Management Office is to
  * Obtain the name and address of the parent company by contacting the office responsible for the parent company
  * Liaise with each Debt Management Office dealing with an individual company
  * Consider if the present arrangements are satisfactory
3. Where it is of clear advantage to co-ordinate collection or the parent company insists on a co-ordinated approach
  * Arrange to transfer case responsibility of each individual company to the co-ordinating Collection