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

CT Pay and File: automatic and clerical pursuit: investigation case assessments (Action Guide)

To deal with investigation case assessments when the Debt Management Office receives form MS134, consider steps 1 - 7 below. The guide is presented as follows.

Action on receipt of form MS134 Steps 1 - 4
   
Receipt of an appeal Step 5
Reference to Enforcement & Insolvency Service Step 6
Remission (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Action on receipt of form MS134

1. Use function VPPD (View Payment and Posting Details) to check the pursuit status (Word 40KB).
   
2. If the pursuit status is ‘Auto’, use function RAPP (Revise AP Pursuit) to make the case LA (Word 28KB).
(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) COM110180(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)  

Receipt of an appeal

5. If you receive an appeal or any correspondence about the validity or amount of an assessment, refer it to the office responsible for the company immediately using form 52D.
   
  Do not use the suspension procedure.

Reference to Enforcement & Insolvency Service

6. If local recovery is inappropriate and reference to the Enforcement & Insolvency Service (EIS) is necessary:
   
  * transfer the case on IDMS to the EIS
  * attach any papers to the transfer sheet and pass it to EIS
  * use function TRCA (Transfer Case) to transfer recovery responsibility of the case to EIS.

Remission

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)