Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

COTAX Manual

From
HM Revenue & Customs
Updated
, see all updates

Pursuit: pursuit work lists: prolonged pursuit cases list (PURL)

This subject is presented as follows

Purpose of the list
How often should the cases be reviewed?
Who does what?
When are the new entries added?
Reason for entry
Sorting and filtering option
The normal next action function
Automatic deletion
Manual deletion

Purpose of the list

There are two versions of the ‘Prolonged Pursuit Cases List’

  • Function PURL is the update version
  • Function PURV is the view only version

The purpose of this list is to show you all the cases where

And

  • A payment application has not been issued for over 3 months

You should review each case and take prompt action to resume recovery.

Top of page

How often should the cases be reviewed?

Local management should ensure that the work list is reviewed on a weekly basis.

Top of page

Who does what?

An Assistant Officer will normally review and control the list. They must determine whether a payment application is due and if so arrange for the issue of it.

Top of page

When are the new entries added?

COTAX adds new entries to this work list daily.

Top of page

Reason for entry

COTAX enters a case on the Prolonged Pursuit Cases List where

  • The pursuit status is ‘auto’

And

  • A collectible balance has been outstanding for 6 months or more

And

  • A payment application has not been issued for over 3 months

Top of page

Sorting and filtering option

Before you start to work cases you may want to sort and filter the work list to make it more manageable. You can do that by using any of the criteria below. The criteria shown in bold are those you may find most useful when filtering the Prolonged Pursuit Cases List.

  • District
  • Reference
  • Name
  • Outstanding amount
  • AP number
  • B/F date
  • B/F note
  • Entry date
  • Latest action type
  • Latest action date
  • Next action date
  • Next action type

Top of page

The normal next action function

The normal next action function for the ‘Prolonged Pursuit Cases List’ is

  • Function VPPD (View Payments and Postings Details)

Top of page

Automatic deletion

Cases are only automatically deleted from the work list when the case is transferred from one Banking Operations office to the other.

Top of page

Manual deletion

You can delete the case manually from the list, but you should not do this until you have either

  • Used Function RAPP (Revise AP Pursuit) to set the next action

Or

  • Made the case subject to clerical pursuit (LA)

For a list of functions to use in particular situations, see COM114012.