COM2023 - Accounting periods: accounting periods work lists: dormancy review case list (DRCL) (Action Guide)

To deal with cases on the ‘Dormancy Review Case List’ consider steps 1 - 20 below. The guide is presented as follows

Initial Review Steps 1 - 3
Incorporated Companies Steps 4 - 12
Unincorporated Associations and Clubs Steps 13 - 20

Initial Review

1. Use Function DRCL (Dormancy Review Case List ) to display the work list
2. Filter and sort the list according to the criteria you have been given by Local Management
3. Use Function VTPR (View Taxpayers Record) to see if the company is incorporated or an unincorporated association, for example a members’ club

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Incorporated Companies

4. Where there is evidence of communication within the last 5 years
 
  • Examine the record and other HM Revenue & Customs systems for evidence of other trading activities, for example
 
    • A PAYE reference
 
Or
 
    • Payments recorded on BROCS or NTC
 
  • Where there is evidence of trading, pass the case to the CT Co-ordinator to consider the next appropriate action
5. Where there is no evidence of communication within the last 5 years
 
  • Check Companies House to confirm whether the company is still on the register of companies
6. If Companies House shows that the company has been dissolved or struck off
 
  • Use Function ACTP (Amend CT Payer Details) to enter the date of striking off
  Note: The work list entry will be automatically deleted
7. If Companies House shows that the company has not been struck off
 
  • First check the Registered Office address and update COTAX using Function ACNA (Amend Company name and Address) if required
 
  • If the company has submitted recent dormant accounts delete the entry from the work list
8. If you have updated the Registered Office address and the company has recently submitted accounts to Companies House
 
  • Reissue a CT204 using Function ACTP (Amend CT Payer)
 
  • B/F the work list entry for 2 months
 
  • Use Function NOTE to record this action
 
  • Refer the case to the CT Co-ordinator to review if no response has been received when the B/F expires
9. Where the Registered Office address is correct and the company has recently submitted accounts to Companies House
 
  • Refer the case to the CT Co-ordinator for review
10. If the company’s address is RLS and no correct address can be found
 
  • Use Function RRLS (Registered Office RLS List) to ensure the case is correctly working
 
  • If not take the appropriate actions to find a correct address
11. Where Companies House shows that the company is in liquidation or administration
 
  • Ensure that this is recorded in COTAX using Function ACTP (Amend CT Payer)
 
  • Refer the case to the CT Co-ordinator to review
12. Where Companies House shows that the company is dissolved
 
  • Enter the striking off date in COTAX using Function ACTP (Amend CT Payer)
 
  • Use Function TAXW (Taxpayer Work List) to find and clear any other work list entries for the company
 

Or
 
  • Refer the case to the CT Co-ordinator if this is not possible

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Unincorporated Associations and Clubs

  Note: There are no Companies House records for these cases
13. Use Function VTPR (View Taxpayer Record) to find the details of any agent acting and if so
 
  • Contact the agent to establish the current position
14. Where the association or club are unrepresented try to establish the current Secretary/Treasurer to contact by
 
  • Checking the latest held telephone directory
 

Or
 
  • Checking the Internet for the association or club website
  Note: Before updating COTAX with any details obtained from the Internet you must ensure that the details relate to the same entity
15 Where new contact details are found
 
  • Update COTAX using Function ACNA (Amend Company Name and Address) or ACOM (Amend Communication Details)
 
  • Use function ACTP (Amend CT Payer) to issue form CT204
 
  • Use Function NOTE to record the action taken
 
  • B/F the case for 2 months
 
  • If a reply hasn’t been received by the B/F date refer the case to the CT Co-ordinator to consider making the company record ‘live’
20. Where new contact details are not found
 
  • B/F the case for an appropriate period
 

And
 
  • Refer to case to the CT Co-ordinator to consider closure of the case


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