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HMRC internal manual

COTAX Manual

HM Revenue & Customs
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Pursuit: automatic and clerical pursuit: objections to striking off

Note: This information does not apply to Northern Ireland.

Further information regarding striking off can be found in the Insolvency (INS) Manual at INS5101 onwards.

Whenever the office responsible for the company notifies Banking Operations that it has objected to a company being struck off, Banking Operations sets the PLA (Word 28KB) signal and sends the notification to the Debt Management Office.

The appropriate Debt Management Office continues pursuit of outstanding liabilities up to a month before the proposed dissolution date. If any arrears remain outstanding, the Debt Management Office notifies the office responsible for the company and requests that they sustain the objection for a further six months.

If the Debt Management Office refers the case to the Enforcement & Insolvency Service Worthing or Scotland, the Debt Management Office make a note on the IDMS record ‘Dissolution in abeyance’ and the receiving office becomes responsible for maintaining the objection to striking off.

If the arrears clear at any stage, no further action is necessary because the Registrar of Companies will proceed to strike off the company in due course.

For a list of functions to use in particular situations, see COM110151.