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HMRC internal manual

COTAX Manual

From
HM Revenue & Customs
Updated
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Pursuit: automatic and clerical pursuit: referring papers to another debt management office (Action Guide)

For cases where clerical pursuit involves referring papers to another Debt Management Office without changing case responsibility, consider steps 1 - 10 below. The guide is presented as follows

Initial action by the responsible Debt Management Office Steps 1 - 4
   
Action by receiving Debt Management Office Steps 5 - 7
Papers not returned to the responsible Debt Management Office Step 8
Correspondence which may affect pursuit Step 9
Return of form 40 Step 10

Initial action by the responsible Debt Management Office

1. Consider transferring the work item in IDMS, see IDMS Back to Basics guide. Otherwise make a note in IDMS to indicate that you are sending the papers for a personal call
   
2. Complete form C40
3. Send the completed form C40 an any related papers to the Debt Management Office making the personal call
4. B/F the papers on IDMS

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Action by receiving Debt Management Office

5. When you receive the papers
   
  * Arrange for a call to be made
6. After you have made the call
  * Complete section 2 of form C40
  * Return the form and associated papers to the responsible Debt Management Office along with the report of call
7. If appropriate transfer the work item back to the responsible Debt Management Office in IDMS

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Papers not returned to the responsible Debt Management Office

8. If you do not receive a report back from the receiving Debt Management Office withina reasonable time
   
  * Send a reminder on form C503

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Correspondence which may affect pursuit

9. Where after issue of form C40 the responsible Debt Management Office receives correspondence which may affect pursuit
   
  * Send a form C503 to the receiving Debt Management Office recalling the papers

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Return of form 40

10. On return of form C40, if recovery proceedings are indicated
   
  * Arrange to transfer responsibility for the case to the appropriate office
  For more information see COM41001