COM94013 - Payments: payments work lists: payments after cessation list (CPYT) (Action Guide)
To deal with cases on the ‘Payments After Cessation List’ in the responsible office consider steps 1 - 11 below. The guide is presented as follows
Initial Action
| 1. |
Use Function CPYT (Payments After Cessation List) to display the Work List then |
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- Select the entry that you want to work
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- Select the [View] button to see all available details for the case
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Establishing the correct allocation
| 2. |
Check Companies House website to ensure that the cessation or striking off date is correct |
| 3. |
If the company has not ceased |
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- Use Function ACTP (Amend CT Payer Details) to remove the Date Dissolved/Struck Off or Date Ceased
- Use Function MAPD (Maintain AP Dates) to amend the AP record of the company if necessary
- Refer the case to a CT Co-ordinator to review for any further action
- Go to Step 11
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| 4. |
If the company has ceased but the cessation or striking off date is incorrect |
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- Use Function ACTP (Amend CT Payer Details) to amend the cessation or striking off date
- Go to step 6
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| 5. |
If there is no information about the payment on COTAX |
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- Contact the company (if it exists) or the former directors or agent (if it has been struck off) to find out the correct allocation of the payment
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If they cannot help and the payment was made by cheque |
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- Ask Banking Operations Cumbernauld to review the payslip and any associated papers that were received with the payment
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If the shows payment is allocated to the wrong company |
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- Ask Banking Operations to reallocate the payment to the correct company using Function REAW (Reallocate Within COTAX). For more information see subject ‘Reallocations In A Banking Operations Office’ (COM122090)
- Go to step 11
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Company ceased / struck off
| 6. |
Use VPPD (View Payment and Posting Details) screens COT215D and COT215E to |
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- Find any outstanding COTAX liability for this company against which you can allocate the payment
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| 7. |
If an incorporated company has been struck off and we subsequently receive any voluntary payments from other parties (such as, ex-directors, shareholders or agents) |
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- Use Function VPPD (View Payments & Postings Details) to check all the AP records for any outstanding liabilities
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- Use Function REWD (Direct Reallocation Within COTAX) to reallocate part or all of the overpayment to any APs with an outstanding liability (including any recently remitted sums)
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- Where there are no outstanding CT liabilities check for outstanding liabilities on other heads of duty
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- Where there are, go to step 8
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- Where there are not, go to step 9
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| 8. |
To reallocate the overpayment to another head of duty |
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- Use Function REOD (Direct Reallocation Out of COTAX - District) class 1 - Hold for Reallocation
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- Complete and issue form CT251 to the CT Unit in Cumbernauld giving instructions on where the overpayment should be reallocated
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| 9. |
Where there are no outstanding liabilities on any other head of duty |
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- Return any overpayments to the person that paid them
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For further advice on handling payments made before or after striking off see the Bona Vacantia Guidance (BVG) in the intranet library
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| 10. |
If you cannot trace the payer and have exhausted all other possibilities to reallocate or repay an overpayment |
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To delete a case from the CPYT Work List
| 11. |
Select the [Delete] button. The case will be deleted |
