COM154025 - CT Pay and File: automatic and clerical pursuit: investigation case assessments
The office responsible for the company may make an assessment for an AP that is under investigation because the company has either refused to co-operate during the investigation or made no satisfactory offer in settlement of the investigation.
The normal appeal, postponement, interest provisions and methods of recovery apply to these assessments.
In these cases companies are likely to resist making payment, since they have already failed to co-operate with the office responsible for the company during the investigation. Collection difficulties may arise and therefore the office responsible for the company sends a form MS134 to the Debt Management Office when the investigation is final so that they can take early recovery action.
The form MS134 advises:
- that the assessment made in an investigation case is final
- that there may be difficulty collecting the liability
- any other information that might help collection, such as details of known assets, address, or trading position.
In an appeal case the office responsible for the company does not issue form MS134 until the appeal is determined and the Debt Management Office is therefore unaware of the potential collection difficulties if pursuing a non-postponed amount.
When the Debt Management Office receives form MS134 the case is made LA (Word 28KB) where necessary.
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
You must promptly deal with:
- an appeal
- correspondence about the validity or amount of an assessment
- reference of the case to the Enforcement & Insolvency Service on IDMS.
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
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