COM114013 - Pursuit: pursuit work lists: abroad recovery cases list (ABAD) (Action Guide)

Initial Action

Steps 1 - 3

Where the Oil / Gas Exploration Case indicator is set

Steps 4 - 6

Where the Oil / Gas Exploration Case indicator is not set

Steps 7 - 9

Registered Office and Communications Address are Abroad

Steps 10 - 16

Companies House details show an Abroad address

Steps 17 - 18

1.

Use Function ABAD (Abroad Recovery Cases List) to display the work list

2.

Filter and sort the list if necessary

• Select the entry that you want to work

• Select the [View] button to see all available details for the case

3.

Use Function VTPR (View Taxpayer) to see if the Oil / Gas Exploration Case indicator is set

• If the Oil / Gas Exploration Case indicator is set go to Step 4

• If the Oil / Gas Exploration Case indicator is not set go to Step 7

4.

Use Function VTPR (View Taxpayer) to

• Check and see if the Oil / Gas Exploration indicator is set.

5.

If set use Function RAPP (Revise AP Pursuit) to

• Make the case '(23)LA' immediately

• Use Function NOTE to record

• • Oil / Gas Exploration case abroad

• • AP number made LA

6.

Delete the case from the work list

7.

Use Function VTPR (View Taxpayer) to check all address held for the company

8.

Where any address held on COTAX is incorrectly noted as being abroad

• Use ACOM (Amend Communication Address) to unset the ‘Abroad’ signal on the communications address

• Use ACNA (Amend Company Name and Address) to unset the ‘Abroad’ signal on the Registered Office address

• Use Function DPUR to check if a DN2 has been issued or is due to be issued the following day

• Where a DN2 has not been issued or is not due to be issued

• • Use Function RAPP (Revise AP Pursuit) to issue a DN2 immediately

• Where a DN2 has already been issued

• • Use Function RAPP (Revise AP Pursuit) to make the AP LA

9.

Delete the case from the work list

10.

Check the Companies House website - there must be either a UK Registered Office address or UK trading address

Note: The Registered Office must be in the UK and not abroad and should be the address held at Companies House. It can be the UK address of a representative of the company but only if that person’s address has been notified and registered by the registrar of companies

11.

If there is a UK trading address

• Use Function RAPP to make the case LA then

• Use Function NOTE to

• • Record the trading address

• • AP number made LA

12.

Delete the case from the work list

13.

If there is a UK Registered Office address

• Use Function ACNA (Amend Company Name and Address) to update the COTAX record

• Use Function DPUR to check if a DN2 has been issued or is due to be issued the following day

14.

Where a DN2 has not been issued or is not due to be issued

• Use Function RAPP (Revise AP Pursuit) to issue a DN2 immediately

15.

Where a DN2 has already been issued

• Use Function RAPP (Revise AP Pursuit) to make the AP LA

16.

Delete the case from the work list

17.

Use Function RAPP to make the case LA then

• Use Function NOTE to record

• • AP number made LA

18.

Delete the case from the work list