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COM45013 - Case records: records work lists: ceased cases with o/s balance list (LOSB) (Action Guide)

To deal with cases on the ‘Ceased Cases With O/S Balance’ work list in the CT processing office consider steps 1 - 13 below. This guide is presented as follows

Initial Action	Steps 1 - 3
Where the recorded date is incorrect	Steps 4 - 5
Checking the charge details	Steps 6 - 8
Where the charge is correct	Steps 9 - 12
To delete a case from the work list	Step 13

Initial Action

1.	Use Function LOSB (Ceased Cases With O/S Balance List), then
	Select the entry that you want to work
2.	Select the [View] button to see all available details for the case
	Make a note of any
	Ceased Date. (This description will appear where a ceased date or a struck off date has been entered on the company’s COTAX record) and then Check Companies House to confirm the date of cessation or striking off date has been properly recorded
	If the recorded date is incorrect go to step 4 If the recorded Struck Off Date is correct go to step 6 If the recorded Ceased Date is correct go to step 9
3.	Use TAXW to check for entries on other work lists. If there are any, ensure that these are worked at the same time as LOSB following the appropriate guidance

Where the recorded date is incorrect

4.	Use Function ACTP (Amend CT Payer Details) to amend either the Ceased Date or Struck Off Date. To do this
	Delete the date Select the [OK] button. The date will be deleted
	Note: The incorrect date should not be overwritten with the correct date. Two separate transactions are required to avoid COTAX automatically setting up incorrect APs. (See step 5 below)
5.	Use Function ACTP (Amend CT Payer Details) again to enter the correct date
	Select the [OK] button. The new date will be entered Where you have deleted a date because the company has not ceased or has not been struck off the case will be automatically deleted from the List

Checking the charge details

6.	Check each outstanding AP for any grounds to reduce, discharge, amend or vacate the outstanding charge. For example, was the charge raised after the struck off date?
7.	If the charge should be reduced, discharged, amended or vacated you should use Function RAMA (Record / Amend Assessment) or PPEN (Prepare Penalty Determination) to do this. You should suppress any output to the company.
8.	Where the charge is correct and cannot be reduced to nil go to step 10

Where the charge is correct

9.	Where the charge is for an unincorporated association ensure the Debt Management Office is following normal procedures to obtain payment from the Club or Society’s Committee members
10.	For charges raised on an incorporated association ensure Debt Management Office have taken the necessary steps to obtain a voluntary payment
11.	Where this is unsuccessful
	Use function MAPS (Maintain AP Details) to set the Refer For Remission signal to ‘Y’
	And
	Where the outstanding balance is over £10K on any AP send a WAM to London North DMU to advise them of the case
12.	The work item will be automatically deleted from the work list

To delete a case from the work list

13.	In Function LOSB (Ceased Cases With O/S Balance List) the case will be automatically deleted when
	The outstanding collectible balance is cleared A struck off date is deleted A cessation date is deleted The case is transferred to a new office. The case automatically appears on the new office work list
	You must not user the manual delete button to remove cases from this work list. All cases must remain on the work list until they have been cleared in full.

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