Corporation tax: Overview
Where automatic application fails to produce payment COTAX refers recovery of the liability for pursuit, either by the automatic enforcement process or by clerical action.
Cases on the automatic enforcement path will be directed initially to the DMTC. Depending on the outcome cases may continue on that path or be referred for clerical intervention at the debt management technical office.
Some cases are referred immediately to the debt management technical office and no reminders or applications for payment are made.
The local debt management technical office deals with all cases selected for clerical pursuit. It is essential that you deal with all items referred for clerical pursuit promptly and effectively at every stage.