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HMRC internal manual

COTAX Manual

HM Revenue & Customs
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Pursuit: suspensions: introduction

The automatic issue of payment applications can be temporarily interrupted if there is a suspension in force on the company record. The Debt Management Office or Banking Operations put this into effect manually.

You cannot interrupt the issue of reminders by the use of a suspension. You interrupt reminder issue by using Function RAPP (Revise AP Pursuit).

Under certain circumstances COTAX also automatically records a suspension.

The circumstances which have caused a suspension to be in force can be determined by viewing the company record.