COM111010 - Pursuit: suspensions: recording a manual suspension
Debt Management Offices and Banking Operations can record a suspension manually on any AP using Function RSUS (Record / Amend Suspension) even if there is no charge posting on the record.
Note: An inappropriate suspension causes unnecessary work for others in reviewing the company record and correspondence received. Some of the circumstances in which suspension is not to be used are where
- The company makes an unsupported claim that a repayment is due
- The owning office report that their file is missing
- Correspondence has been returned undelivered
- Correspondence is a duplicate copy of earlier letter(s) to the owning office and it is clear that the owning office has dealt with the letter(s)
- Correspondence requests postponement of a Determination
Where you decide not to suspend
- Reply appropriately to the company and continue pursuit
Or
- Send the correspondence to the owning office, advise the company and, if appropriate B/F for a reply
Where it is appropriate, a suspension is recorded on the company record using Function RSUS (Record / Amend Suspension).
The rest of this subject is presented as follows
Amount to suspend
You can suspend any amount on an AP. The following table gives general guidelines.
|
Circumstances |
Amount to be suspended |
|
No charge on the AP |
Only as much as is necessary For example, the amount on an incorrectly completed cheque returned for correction |
|
Charge posted on the AP |
Normally, the whole or part of the collectible amount However, you may have to suspend more than the collectible amount, for example, when you accept a post dated cheque in anticipation of a further charge |
Note: If you suspend tax COTAX will also suspend the associated accruing late payment interest (Word 27KB) only.
This means that the issue of payment applications will continue for unsuspended liability as follows.
- If all of a collectible tax amount is suspended, payment applications continue for
- Any unsuspended collectible penalty
- Interest accrued (including Credit interest (Word 34KB) / Debit interest (Word 31KB) and late payment interest) but not charged on previously paid tax
- Interest charged but not suspended
- If part of any outstanding amount (Word 27KB) is suspended, payment applications continue for
- The remaining unsuspended outstanding amount
- Interest accrued but not charged on previously paid tax
Where all of the outstanding amount on an AP is suspended, the Pursuit Status (Word 40KB) in Function VPPD (View Payment and Posting Details) will be changed to 'SUSPENDED'. However if the suspension is for part of the outstanding amount the Pursuit Status will not be changed.
Suspended amounts are treated as collectible for statistical purposes.
Note: Debt Management Offices must not amend the amount shown on IDMS following the input of a suspension to COTAX.
Period of suspension
A suspension can be in force for up to 60 days. When you enter a suspension enter
- The date you want the suspension to end
Or
- A specified number of days
If an unsuspended amount is about to be referred for local action and there is also a suspended amount on the AP, the total amount referred for local action will include the suspended amount.
Suspension type
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)The suspension type number is input when the suspension is first recorded or later amended.
For a list of functions to use in particular situations, see COM111011.
