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HMRC internal manual

COTAX Manual

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HM Revenue & Customs
Updated
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Pursuit: automatic and clerical pursuit: Objections To Striking Off (Action Guide)

Note: This guide does not apply to Northern Ireland.

To deal with an objection to striking off, consider steps 1 - 12 below. The guide is presented as follows

Memo received by Banking Operations Step 1
   
Memo received by Debt Management Office Steps 2 - 5
Further Debt Management Office action in all cases Steps 6 - 10
Submission to Enforcement & Insolvency Service Worthing or Scotland Step 11
Arrears clear Step 12

Memo received by Banking Operations

1. If Banking Operations receives a notification from the office responsible for the company that an objection to striking off has been made
   
  * Use Function RTPP (Revise Taxpayer Pursuit) to set the
  * Permanent Local Action signal to ‘Y’
  * Forward the memo to the Debt Management Office with a covering note advising the action taken
  * Use Function NOTE (Case Notes) and note the company record with the reason why the case is being made LA

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Memo received by Debt Management Office

2. Use Function VTPR (View Taxpayer) to check the record and to confirm the case is proper to your office
   
3. If the case is proper to another office
  * Forward the memo to the appropriate Debt Management Office
  * Advise the office responsible for the company
4. Use Function VPPD (View Payment and Posting Details) to check the record to find the AP(s) in arrear
5. If arrears are involved
  * Use Function RTPP (Revise Taxpayer Pursuit) to set the Permanent Local Action signal to ‘Y’

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Further Debt Management Office action in all cases

6. Link the memo with any working papers
   
7. Record a B/F date on IDMS for one month before the proposed dissolution date
8. Continue pursuit in the normal way
9. If any arrears remain outstanding at the B/F date
  * Send a memo to the office responsible for the company headed ‘Objection to company striking off’ requesting that the objection be sustained for a further six months
  * Record a further B/F date on IDMS for six months after the previous B/F date
  * Continue pursuit
10. At the next B/F date repeat step 9

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Submission to Enforcement & Insolvency Service Worthing or Scotland

11. Where you refer the case to the Enforcement & Insolvency Service Worthing or Scotland for collection
   
  * Make a note on the IDMS record ‘Dissolution in abeyance’
  * Attach a note to the transfer sheet and case papers stating the present position
  * Use Function TRCA (Transfer Case) to transfer recovery responsibility of the case to the Enforcement & Insolvency Service

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Arrears clear

12. If the arrears clear, take no further action
   
  Note: The Registrar of companies will proceed to strike off the company in due course