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HMRC internal manual

COTAX Manual

From
HM Revenue & Customs
Updated
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Case records: records work lists: ceased cases with o/s balance list (LOSB) (Action Guide)

To deal with cases on the Ceased Cases With O/S Balance work list in the CT responsible office consider steps 1 - 13 below. This guide is presented as follows.

Initial action Steps 1 - 3
   
Where the recorded date is incorrect Steps 4 - 5
Checking the charge details Steps 6 - 8
Where the charge is correct Steps 9 - 12
To delete a case from the work list Step 13

Initial action

1. Use function LOSB (Ceased Cases With O/S Balance List), then select the entry that you want to work.
   
2. Select the [View] button to see all available details for the case.
  • Make a note of any ceased date shown.    
        * Check Companies House to confirm the date of cessation or striking off date has been properly recorded.
        * If the recorded date is incorrect go to step 4.
  • If the recorded struck off date is correct go to step 6.
  • If the recorded ceased date is correct go to step 9.    
      3. Use TAXW to check for entries on other work lists. If there are any, ensure that these are worked at the same time as LOSB following the appropriate guidance.

Where the recorded date is incorrect

4. Use function ACTP (Amend CT Payer Details) to amend either the ceased date or struck off date. To do this:
   
  * delete the date
* select the [OK] button.  
  Do not overwrite the incorrect date with the correct date. You must carry out two separate transactions to make sure COTAX automatically sets up correct APs. See step 5 below.
5. Use function ACTP (Amend CT Payer Details) again to enter the correct date.
  * Enter the date and use the [OK] button.
* Where you have deleted a date because the company has not ceased or has not been struck off, the case is automatically deleted from the list.  

Checking the charge details

6. Check each outstanding AP for any grounds to reduce, discharge, amend or vacate the outstanding charge. For example, was the charge raised after the struck off date?
   
7. If the charge should be reduced, discharged, amended or vacated you should use function RAMA (Record / Amend Assessment) or PPEN (Prepare Penalty Determination) to do this. You should suppress any output to the company.
8. Where the charge is correct and cannot be reduced to nil, go to step 10.

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Where the charge is correct

9. Where the charge is for an unincorporated association, ensure the Debt Management office is following normal procedures to obtain payment from the club or society’s committee members.
   
10. For charges raised on an incorporated association, ensure the Debt Management office has taken the necessary steps to obtain a voluntary payment.
11. Where this is unsuccessful:
  * use function MAPS (Maintain AP Details) to set the ‘refer for remission‘ signal to ‘Y’
  * where the outstanding balance is over £10,000 on any AP send a WAM to London North DMU to advise them of the case.
12. The work item is automatically deleted from the work list.

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To delete a case from the work list

| 13. | In function LOSB (Ceased Cases With O/S Balance List), the case is automatically deleted when: | || |   | * the outstanding collectible balance is cleared * a struck off date is deleted * a cessation date is deleted * the case is transferred to a new office. The case automatically appears on the new office work list. | |   | You must not use the manual delete button to remove cases from this work list. All cases must remain on the work list until they have been cleared in full. |