COM110001 - Pursuit: automatic and clerical pursuit: introduction
Companies are expected to pay their liabilities electronically by the due date (Word 49KB). To prompt companies to do this a sequence of payment reminders and payment applications are issued by COTAX. These show the action required of the company, the amount of any payment and the consequences of not paying on time. Additionally payment applications to the company include any credit interest (Word 34KB) within the payments already made figures. Any debit interest (Word 31KB) charged or late payment interest (Word 27KB) accruing to the date of issue of the payment application will be shown in the ‘Interest Due’.
Note: an electronic method of payment includes the following
- BACS
- CHAPS
- Internet banking
- Payment over the telephone
- Direct debit
- Payment by debit or credit card
- Payment at a bank or post office
Where automatic pursuit by COTAX fails to produce payment COTAX refers recovery of the liability for clerical pursuit. The Debt Management Office deals with the majority of such APs but under certain circumstances the AP is referred to the Debt Management Telephone Centre at East Kilbride.
APs are referred for clerical pursuit
- Automatically, by COTAX
Or
- Clerically, if you have requested COTAX to stop the normal sequence and refer the AP(s) to you
In certain circumstances all of the APs for a particular company may need to be the subject of permanent clerical pursuit either in the Debt Management or Banking Operations office.
At any point in time the status of every AP is shown on the COTAX record and this indicates the nature of the pursuit action. Other information on the record indicates the exact stage of pursuit that has been reached.
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
Notes:
| 1. | It is essential that you deal with all APs referred for clerical pursuit promptly and effectively at every stage |
| 2. | There is to be no pursuit of a Quarterly Instalment Payment (Word 42KB) case in advance of a charge to tax |
When pursuing the company, carefully take into account the particular circumstances of the case and make a suitable approach.
The Debt Management Office will consider enforcement action where payment is still not forthcoming. For more information see section ‘Enforcement’ (COM112000) in this business area.
Cases subject to clerical pursuit at the Debt Management Office are reviewed monthly.
