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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Corporation tax: Recovery of debts from a registered office

Pre-enforcement action

You should be take pre-enforcement action in the normal way:

  • review the case to establish the business address
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • establish whether the company is still trading
  • decide on the appropriate action for the case, which could include

    • contacting the directors (see below)
    • selecting the most appropriate path
    • a request to the assessing / compliance office for the case to be cleansed (for example, closed or made dormant)
    • selecting the most appropriate enforcement path
    • (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)

Registered office as business address

If you verify that

  • the registered office is the only business address available, and
  • that the address is a company trading address

take the normal appropriate enforcement action.

Registered office not the business address

If the address is not a company trading address, for example, it is the agent’s address or a PO Box address, in

  • England and Wales take county court proceedings
  • N Ireland transfer the case to EIS Edinburgh (Belfast Team).

Contacting directors

  • Obtain the names and addresses of the directors from Employers Business Service / FAME
  • send the CT100A (Director’s letter) and CT100B (Director’s questionnaire) to each director.

If no response after 21 days

  • select the most suitable method of enforcement
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000) DMBM735030(This content has been withheld because of exemptions in the Freedom of Information Act 2000) DMBM735040(This content has been withheld because of exemptions in the Freedom of Information Act 2000)