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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE: cessation, cancellation and Cancelled One Year Only (COYO): cessations - ceased limited company - overpayments and repayments

Where a limited company has ceased and there is an overpayment to be dealt with you need to check whether the company is dissolved and ‘struck off’ or not.

Initially, establish the overpayment is correct by confirming that all returns have been received (DMBM522310 and DMBM522130). Then check:

  • COTAX to see if a ‘struck off’ date is shown, and if not
  • Companies House website to see if the company is struck off.

If the company is not struck-off, proceed as in DMBM522320.

If the company has been struck off see DMBM522595.

No request for repayment has been made

Where there is no request for repayment:

  • carry out any relevant cleansing actions on BROCS and ETMP as appropriate
  • set the Potential Cessation Date signal on ETMP and note the ETMP record accordingly
  • emphasise in the notes box that:

    • the company has been dissolved and struck off
    • there is an overpayment remaining on record
  • ask them to:

    • consider their Bona Vacantia (BV) guidance
    • issue a form P565 to repay the overpayment to the appropriate BV authority
    • note BROCS - “No Rep/realloc. P565 for BV to follow”.

Where there is only a BROCS record, take the following action to draw it to the attention of PT Ops.

  • Complete a P212 (found in SEES Forms and Letters) adding a note within the form to say “Please consider Bona Vacantia for ‘year’ xxxx”.
  • Send the P212 to the mailbox (File > Send to… > Exchange Folder > Send; this will go to the correct location automatically).
  • Update notes on system (in all scenarios we make notes on our systems as to what action we have taken).

A request for repayment has been received

In addition to the actions above, you must:

  • write to the person requesting the repayment
  • advise them that:

    • the overpayment is subject to the Bona Vacantia rules
    • HMRC is now unable to deal with their request
    • they should look at the web site and follow the guidance given there.

If you have any cases that you are unable to resolve or need advice on, please contact (This content has been withheld because of exemptions in the Freedom of Information Act 2000) .