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HMRC internal manual

COTAX Manual

Pursuit: automatic and clerical pursuit: foreign address cases - clerical pursuit

If a company has an overseas address, the office responsible for the company should enter that address as the Communication Address {#}on the COTAX record . They must not enter it as the Registered Office.

The Registered Office address must be in the UK and not abroad and must be the address shown as the Registered Office at Companies House. It can be the UK address of a representative for the company but only if that person’s address is notified and registered by the registrar of companies.

If a foreign address has been entered as the Registered Office then you should check Companies House for the correct Registered Office address and use Function ACNA (Amend Companies Name & Address) to update the record.

COTAX identifies an overseas address by the presence of the abroad signal on the record. When an overseas address appears on output such as a payment application, COTAX marks it for clerical attention in Banking Operations.

Appropriate cases are passed to the Debt Management Office for pursuit.

The Debt Management Office checks the company record and, if necessary, asks the office responsible for the company for a UK address and pursues collection.

Where a UK address is not available, an arrear of over £10,000 is referred to the Enforcement & Insolvency Service. Cases of £10,000 or less are referred to the Debt Management Group Office for advice.

For a list of functions to use in particular situations, see COM110132.