COM110060 - Pursuit: automatic and clerical pursuit: permanent RFI cases
Permanent Referred For Information (PRFI) cases are those where Banking Operations is responsible for all recovery action. The only request for payment issued by COTAX in a PRFI case is a payslip included with any
- Notice to deliver (Word 29KB)
- Assessment (main, amended or further)
- Penalty determination (main, amended or further)
- Revenue Determination (Word 29KB) or Revenue Amendment (Word 30KB)
- Jeopardy Amendment (Word 29KB)
PRFI is appropriate where it is considered that all action for all APs is best dealt with by Banking Operations.
A case is made PRFI by setting the Permanent Referred For Information signal to 'Y' using Function RTPP (Revise Taxpayer Pursuit).
Note: The signal cannot be set if another AP is LA (Word 28KB), PLA (Word 28KB) or RFI (Word 31KB). In these cases Banking Operations will need to identify the
- Debt Management Office responsible for the LA using Function VTPR (View Taxpayer)
- Banking Operations allocation officer using the ‘Cases Working Clerically List’ (LCWC)
You will then have to contact the Debt Management Office or Banking Operations allocation officer and explain why the signal needs to be set. Where it is agreed with the Debt Management Office that permanent clerical pursuit is appropriate Banking Operations will set PRFI and take over pursuit of the case.
As long as the PRFI signal remains set to 'Y' Banking Operations will be responsible for clerical pursuit of any AP which becomes collectible.
When Function RAPP (Revise AP Pursuit) is used to issue a payment application COTAX will
- Cancel PRFI
- Issue the payment application
- Automatically re-set PRFI
When PRFI is no longer appropriate it is cancelled clerically by setting the Permanent Referred For Information signal to 'N' using Function RTPP (Revise Taxpayer Pursuit).
When PRFI is cancelled COTAX will resume the next automatic action from the last action taken on the AP. Using Function RAPP (Revise AP Pursuit) you will need to ensure that
- The next automatic action is appropriate
- Change the next action
For a list of functions to use in particular situations, see COM110061.
