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HMRC internal manual

COTAX Manual

From
HM Revenue & Customs
Updated
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Pursuit: suspensions: amending and cancelling a suspension

Amending a suspension

Using Function RSUS (Record / Amend Suspension), Debt Management offices and Banking Operations can amend any of the details of a suspension, including an automatic suspension.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) suspension type number (Word 54KB)(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Suspension period expires

When the suspension period expires and there has been no other change on the AP, COTAX takes the following actions.

  • For suspension types 6 and 5, it refers the AP for clerical attention.
  • For automatic suspension types 51 and 53, it records a further suspension for 60 days.
  • For all other cases, it resumes recovery action.

Cancellation of suspension

A suspension is cancelled automatically when one of the following happens.

  • The suspension period expires.
  • The AP clears before the suspension period expires.
  • For automatic suspension types 51 and 53 there is an event on the AP which changes the circumstances that originally created the suspension, such as an assessment is made or revised.

Debt Management offices and Banking Operations can use Function RSUS (Record / Amend Suspension) to cancel a suspension any time whilst it is in force.

Note: Only cancel a suspension type 11 where it is recorded on the wrong AP.

The responsible office can only cancel a type 11 suspension by using Function RSUD (Cancel Suspension).

See COM111031 for a list of functions to use in particular situations.