COM114010 - Pursuit: pursuit work lists: abroad recovery cases list (ABAD)
This subject is presented as follows
Purpose of the list
There are two versions of the ‘Abroad Recovery Cases List’
- Function ABAD is the update version
- Function ABAV is the view only version
The purpose of this list is to show you all the cases where the COTAX address for either the Registered Office or Communications Address is abroad and HMRC are about to issue a demand notice (DN2) which is not appropriate for Abroad cases. It is important that pursuit action is continued for all cases on this list.
Where the case has either the Registered Office or Communications Address abroad and you need to issue demands, investigate whether those addresses are correct. If they are incorrect then you should enter the correct UK address as the Registered Office or Communications Address (where possible) and issue demands to the UK address.
How often should the list be reviewed?
Local management should ensure that the work list is reviewed on a weekly basis.
Who does what?
An AO Clerical Caseworker will normally review, investigate each case and control the list.
When are the new entries added?
COTAX adds new entries to this work list on a daily basis.
Reasons for entry
COTAX enters a case on the Abroad Recovery Cases List when
- A collectible balance exists
And
- A DN2 is due to be issued to an overseas address
Sorting and filtering options
Before you start to work cases, you may want to sort and filter the work list to make it more manageable. You can do that by using any of the criteria below. The criteria shown in bold are those you may find most useful when filtering the Abroad Recovery Cases List.
- District
- Reference
- Name
- Amount outstanding
- AP number
- B/F date
- B/F note
- Entry date
- Last action date
- Last action type
The normal next action function
The normal next action function for the ‘Abroad Recovery Cases List’ is
- Function VPPD (View Payments and Postings Details)
Automatic deletion
Cases are only automatically deleted from the work list when the case is transferred from one Banking Operations office to the other.
Manual deletion
You can delete the case manually from the list, but if you have not found an alternative UK address the case will reappear for the next AP when a DN2 is due to be issued.
For a list of forms relevant to this subject, see COM114011.
For a list of functions to use in particular situations, see COM114012.
