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HMRC internal manual

Debt Management and Banking Manual

Corporation tax: Foreign address cases

If a company has an overseas address the assessing / compliance office should enter the address on the computer record as the communication address, not the registered office.

The registered office address must be in the UK and not abroad and should be the address shown as the registered office at Companies House. It can be the UK address of a representative for the company but only if that person’s address is notified to and registered by the Registrar of Companies.

If a foreign address has been entered as the registered office then you should ask the assessing / compliance office to remove this and replace it with the correct registered office.

The computer identifies an overseas address by the presence of a country name in the address. When the address appears on output, for example a payment application, the computer enters a signal on the output to distinguish it from other similar output. The signal diverts the output from automatic mail processing for special clerical attention in Corporation Taxation Unit.

The case appears on the ABAD (Abroad Recovery Cases List) when the next payment application to be issued is a DN2.

For more information about this Work List see the COTAX Manual, Business area Pursuit, Section ‘Pursuit Work Lists’ and Business area ‘Work Lists’.

Appropriate cases are passed to the debt management technical office for pursuit.

Action in debt management technical office

The debt management technical office checks the company record and, if necessary, asks the assessing / compliance office for a UK address and pursues collection.

Where a UK address is not available, refer an arrear of over £10,000 to the Enforcement and Insolvency Services.

Cases of £10,000 or less are referred to the Debt Management Group Office for advice.