COM110070 - Pursuit: automatic and clerical pursuit: permanent local action (PLA) cases
Source: gov.uk (2025-11-18)


Permanent local action (PLA) cases are those where the Government Banking and Payments Office is responsible for all recovery action. The only request for payment issued by COTAX in a PLA case is a payslip included with any:
- Notice to Deliver
- Penalty Determination (main, amended or further)
- Revenue Determination or Revenue Amendment
- Jeopardy Amendment
The remainder of this subject is presented as follows.

When PLA is appropriate (#IDALL2CI)Action following the setting of PLA (#IDAIP2CI)Cancellation of Permanent Local Action (#IDAAR2CI)

When PLA is appropriate

PLA is appropriate for any of the following:
- Insolvency
- Ceased/struck-off cases
- Objections to striking off
- cases selected by the Government Banking and Payments (GBP) Office where it is considered that all recovery action for all Accounting Periods (APs) is best dealt with locally
- Welsh language cases
- requests for time to pay
- any cases where HMRC Payments need to refer the AP for clerical action at the Government Banking and Payments Office
A case is made PLA either:
- automatically by COTAX when:
- the Insolvency signal is set to ‘I’, ‘V’, or ‘A’
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- clerically by setting the Permanent Local Action signal to 'Y' using function RTPP (Revise Taxpayer Pursuit)
Please note:

1. It is important that the PLA signal is set where pursuit of an Accounting Period (AP) is to be dealt with clerically in the Debt Management Office. If the signal is not set the case could be selected for Automatic Enforcement Proceedings by IDMS. The setting of the PLA signal ensures that the case will not be selected.

2. Where there is a SAFE CT liability that needs to be referred immediately to GBP, the Miscellaneous Charges unit should be contacted to accelerate the case to LA. All Welsh Language cases in SAFE are automatically made LA.

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Action following the setting of PLA

When a COTAX selected case is made PLA for each Accounting Period (AP), the Pursuit Status is AUTO and there is a charge on the record, COTAX:
- sets the Pursuit Status on the AP to PLA
- refers the AP to the Government Banking and Payments Office for clerical pursuit
Where the Pursuit Status is LA or LA-ENF, leave the Pursuit Status unchanged until an assessment is amended.

If you want to know if a case is PLA, you should check the Permanent Local Action signal on function RTPP (Revise Taxpayer Pursuit) not the Pursuit Status on an individual AP.

As long as the PLA signal remains set to 'Y', COTAX refers pursuit of any AP which becomes collectible to you for clerical action.

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Cancellation of Permanent Local Action

Please note that: only Government Banking and Payments Offices should cancel Permanent Local Action (PLA).

You should cancel PLA only where:
- there is no overdue collectible liability outstanding
- the Government Banking and Payments Office considers that PLA is no longer appropriate. This applies to cases where HMRC Payments have set the PLA signal to prevent the case being selected for Automatic Enforcement in IDMS
Please note that: You should only cancel PLA if you have responsibility of all uncleared Accounting Periods (APs) for the company.

You cancel PLA by setting the Permanent Local Action signal to 'N' using function RTPP (Revise Taxpayer Pursuit).

When you cancel PLA, COTAX reviews the Pursuit Status for each AP working locally and where appropriate amends it as follows.

AP pursuit status

Effect of cancelling PLA

LA or LA-ENF

Pursuit Status left unchanged

PLA

Where the CII signal is set to 'Y' (see COM95015 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com95015)), COTAX changes the Pursuit Status on the AP to LA. Otherwise; It sets the Pursuit Status on the AP to AUTO

For a list of functions to use in particular situations, see COM110071 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com110071).

For legislation applying to this subject, see COM110072 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com110072).