INS5106 - Defunct Companies

Striking off: outstanding liability

Action Sequence

The Assessing/Compliance Office will, if there is outstanding liability, advise the Debt Pursuit Office/APS

• that an objection to striking off a company has been made
• the date on which the company will be dissolved unless the objection is maintained.

The Debt Pursuit Office needs to liaise closely with the Assessing/Compliance Office to ensure that objections are sustained by HMRC. Otherwise recovery proceedings against the company will not be possible because legally it will cease to exist.

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Action Sequence

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Assessing/Compliance Office memo received by APS

1. If APS receives a notification from the Assessing/Compliance Office that an objection to striking off has been made

• • use Function RTPP (Revise Taxpayer Pursuit) to set the Permanent Local Action signal to 'Y'
  • use Function RAPP (Revise AP Pursuit) to set the Significant Correspondence (INS5106a) Indicator to 'Y'
  • forward the Assessing/Compliance Office memo to the Debt Pursuit Office with a covering note advising the action taken

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Assessing/Compliance Office memo received direct by Debt Pursuit Office

1. Use VTPR (View Taxpayer) to confirm the case is proper to your office
2. If the case is proper to another office

• • forward the memo to the appropriate Debt Pursuit Office
  • advise the Assessing/Compliance Office

1. Use Function VPPD (View Payment and Posting Details) to check the record to find the AP(s) in arrear
2. If arrears are involved

• • use Function RTPP (Revise Taxpayer Pursuit) to set the Permanent Local Action signal to 'Y'

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Further Debt Pursuit Office action in all cases

1. Link the Debt Pursuit Office memo with any working papers
2. Record a BF date on IDMS for one month before the proposed dissolution date
3. Continue pursuit in the normal way
4. If any arrears remain outstanding at the BF date

• • Send a memo to the Assessing/Compliance Office headed "Objection to company striking off" requesting that the objection be sustained for a further six months
  • Record a further BF date on IDMS for six months after the previous B/F date
  • Continue pursuit

1. At the next BF date (This text has been withheld because of exemptions in the Freedom of Information Act 2000) repeat step 9. (This text has been withheld because of exemptions in the Freedom of Information Act 2000) also (This text has been withheld because of exemptions in the Freedom of Information Act 2000)

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Submission to EIS Worthing/Edinburgh

1. Where you refer the case to EIS for collection

• • make a note on the IDMS record 'Dissolution in abeyance'
  • attach a note to the transfer sheet and case papers stating the present position
  • use Function TRCA (Transfer Case) to transfer collection ownership of the case to EIS

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Arrears clear

1. If the arrear clears take no further action