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HMRC internal manual

Debt Management and Banking Manual

Corporation tax: Selection for clerical pursuit

Automatic selection

The computer will automatically select a debt for clerical pursuit by the debt management technical office in any of the following circumstances

  • a further amount becomes collectable or an overpayment arises on a cleared case which was LA-ENF at any time
  • the PLA signal is set for the company and an amount becomes collectable
  • the insolvency signal is set
  • the Welsh language signal is set
  • any information codes are set
  • the outstanding amount is £100,000 or more and is due immediately or within the next 7 days
  • an outstanding amount is between the lower remission parameter (LRP) and the higher remission parameter (HRP) and another AP is working locally
  • an outstanding balance remains on the record 14 days after the issue of a DN2.

When a case is referred to a debt management technical office on IDMS that office is responsible for all recovery action.

COTAX will not make a further application for payment whilst the case is subject to clerical pursuit, apart from when you arrange the issue of payment applications.

Selection by Corporation Tax Unit at the Accounts Office

Where COTAX cannot refer a case to the appropriate debt management technical office because it cannot identify a recovery numeral, it will refer the case on IDMS to the Corporation Tax Unit at the Accounts Office.

Where the Unit considers that a case should be pursued locally, the case will be made PLA and referred to the local debt management technical office.

Selection by the debt management technical office

Where the debt management technical office, consider that they should work a case, they will make the case LA or PLA.