COM110140 - Pursuit: automatic and clerical pursuit: investigation case assessments

The office responsible for the company may make an assessment (Word 29KB) in an investigation case because the company has either

• Refused to co-operate during the investigation

• 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 will

• Send 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
• Of any other information that might help collection. For example, details of known assets, address, trading position

Note: In an appeal case the office responsible for the company will not issue form MS134 until the appeal is determined and the Debt Management Office will therefore be 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 text has been withheld because of exemptions in the Freedom of Information Act 2000)

You must promptly deal with the following

• An appeal
• Correspondence about the validity or amount of an assessment
• Reference of the case to the Enforcement & Insolvency Service on IDMS

Note: If, exceptionally you consider remission is appropriate you must consult the office responsible for the company first before giving authority for the remission.

For a list of forms relevant to this subject, see COM110141.

For a list of functions to use in particular situations, see COM110142.