COM112014 - Pursuit: enforcement: enforcement action (Action Guide)

Actions before starting proceedings

Steps 1 - 13

Proceedings started

Steps 15 - 20

Transfer of proceedings case

Step 21

Proceedings withdrawn or deferred

Step 22

1.

Follow the general guidance in

• The Recovery Manual

• IDMS Helpcard 3

• The additional steps below

2.

Use Function VPPD (View Payment and Posting Details) and IDMS to confirm the amount overdue

3.

Use function DPUR (Display Pursuit Action) to confirm the pursuit action already taken by the computer

4.

Check IDMS history to confirm any other actions taken either

• Manually

• By the Auto Enforcement Process (Word 31KB) (AEP)

5.

Use the full name shown in the NOTES or from form C87-3 in all communications with the company and on all forms relating to the proceedings where the company's name on the computer has been abbreviated because it is long

6.

Check SAFE for any additional liabilities assessed on the company that are not on COTAX. (See a list of common non-COTAX assessment types 

7.

Consider any additional information obtained during initial pursuit of the liability

8.

If IDMS has not selected the case for the Auto Enforcement Process (AEP) use IDMS, to issue the appropriate warning letter to the company advising that you will start enforcement proceedings if payment is not made within a specified time

Note: An outstanding amount over £100,000 could have been made LA (Word 28KB) before the due date (Word 49KB) because the return has been delivered early and the PLA signal is set to ‘Y’

In such cases no payment applications may have been issued and it is therefore particularly important that you have made the appropriate personal application

9.

If you need to make a personal call but the address is only a Post Office (PO) Box number and postcode

• Use Function VTPR (View Taxpayer) screen TXP018E VIEW COMMUNICATION NAME AND ADDRESS to obtain the full postal address

10.

If the full address is not shown

• Ask the owning office to provide it

11.

List the case on a paper imminent proceedings list

12.

Use IDMS to

• Record actions you have taken

• Change the process path

13.

Use Function RAPP (Revise AP Pursuit) to set the CII (Word 32KB) clerical interest indicator to ‘Y'

Note: You must not take any enforcement action to recover a Quarterly Instalment Payment (Word 42KB) in advance of a charge to tax

15.

When completing form N1 in a County Court Proceedings action

• Use simplified particulars of claim, see the Enforcement Manual E4/APP2 example 18

16.

Use Function CINT (Compute Interest) to calculate

• Debit interest where proceedings have started before the normal due date

• Late payment interest where proceedings have started after the normal due date

17.

Do not raise the interest charge. Debit interest continues to accrue until the earlier of

• The normal due date

• The date payment is made in full

Debit interest will be raised automatically by COTAX at the normal due date unless the Credit / Debit Interest Indicator (CDII) (Word 29KB) indicator is set to Y. If the CDII (credit debit interest indicator) is set you will need to raise debit interest manually using Function RMIC (Raise Manual Interest Charge). You will be able to do this at the normal due date.

Late payment interest continues to accrue until the payment is made in full and will be raised automatically by COTAX unless the CII (Clerical Interest Indicator) is set. If the CII (Clerical Interest Indicator) is set you will need to raise late payment interest manually using Function RMIC (Raise Manual Interest Charge) once the tax charge has been paid

18.

Use Function RAPP (Revise AP Pursuit) to set the LA-ENF (Word 27KB) signal to ‘Y' when you carry out the RP check (Word 27KB) on the morning you intend to

• Make a distraint call

• Ask the Officer in Charge to sign a Summary Warrant application (Scotland only)

• Enter a claim in the County Court

• Lodge complaint in the Magistrates Court

• Send documents for registration in Court (Scotland only)

19.

Carry out a RP check at all subsequent stages of enforcement

20.

Use the Hearing / Proceedings screen available in IDMS to record the details of your case. See CS59/2000 for further details on how to use this

21.

If you need to transfer responsibility for collection of a liability if proceedings have started or are about to start

• For transfer to another Debt Management Office see section 'Case Ownership' (COM41000) in business area ‘Case Records’

• For transfer to EIS (Enforcement & Insolvency Service) see subject ‘Transfers to Enforcement and Insolvency Service’ (COM112030)

22.

Use Function RAPP (Revise AP Pursuit) to change the LA-ENF signal to 'N' when

• An amount is still payable but local proceedings are withdrawn or deferred