COM110133 - Pursuit: automatic and clerical pursuit: foreign address cases - clerical pursuit (Action Guide)

To pursue a foreign address case referred to the Debt Management Office, consider steps 1 - 5 below.

1.

Use function VTPR (View Taxpayer) to check for any other UK address on the record

2.

Check the Companies House website for the Registered Office and use function ACNA (Amend Companies Name / Address) to enter this on to the COTAX record

 

Please note that: 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

3.

If a UK address is available

  • continue clerical pursuit using this address

4.

If a UK address is not available and the outstanding amount is over £10,000

  • submit the arrear to the Enforcement & Insolvency Service (EIS) on IDMS
  • attach any papers to the transfer sheet and pass it to EIS
  • use function TRCA (Transfer Case) to transfer recovery responsibility of the case to EIS

5.

If a UK address is not available and the outstanding amount is £10,000 or less

  • refer the case to the Debt Management Group Office for advice