If a Recovery Office receives notification of an insolvency on form INSOL200, the case is made PLA ( INS6108a).
Check the solvency status ( INS6108b) allocated and contact the District Office if the status needs to be changed.
The claim is formulated by ICHU using Function VPPD (View Payment and Posting Details) to obtain details of unpaid COTAX liabilities.
For exceptional cases, for example the total liability exceeds £250,000 see INS2115.
For a COTAX insolvency follow steps 1 to 5 as appropriate below. This is in addition to the guidance at INS2100 onwards.
|Receipt of notification of an insolvency||Steps 1 to 3|
|Changing the solvency status||Step 4|
|Case appears on IDMS||Step 5|