COM110020 - Pursuit: automatic and clerical pursuit: automatic pursuit
Source: gov.uk (2025-12-03)


Where the Pursuit Status (see COM110010 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com110010#)) shown in function VPPD (View Payment and Posting Details) is ‘AUTO’, COTAX automatically issues:
- payment reminders 20 days before the normal due date (See Glossary for more assistance) and 28 days before the filing date.
- the normal due date for a non-Quarterly Instalment Payment case
- The final payment due date for an Instalment Payment case
A DN1 (first application) for an Accounting period (AP) is usually issued as part of the Revenue Determination or Penalty Determination. Except in those cases, payment applications are not automatically issued if the outstanding amount is £100,000 or more.

You can find information about automatic pursuit for Quarterly Instalment Payment (QIP) cases at COM95000 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com95000) onwards.

You can view details of:
- the last pursuit action taken using function VPPD (View Payment and Posting Details)
- all pursuit actions, including the issue of payment reminders, payment applications and when a charge was made LA using function DPUR (Display Pursuit Action). Function DPUR displays the date the action occurred and where a payment application was issued, the amount requested for payment. The pursuit actions are shown on screen as an Action History Type.
- the payment due date in function DINT (Display Interest Computation)
All payment applications for tax show:
- credit interest where given, under the heading ‘Less Payments already made including any credit interest’
- debit interest where charged and late payment interest accrued to the date of issue of the payment application under the heading ‘Interest accrued including any debit interest’
For more information about the amount of interest shown on payment applications see COM83000 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com83000).

It is mandatory for all companies to pay their Corporation Tax and related liabilities electronically. Related liabilities include interest charges on overdue CT and penalties for not filing CT returns on time. All payment applications include a payslip that shows the reference the company needs to make payment electronically.

The remainder of this subject is presented as follows

Payment reminders (#IDA4ALUH)Synchronisation of payment applications (#IDABDLUH)Address on reminders and payment applications (#IDACGLUH)Stopping automatic payment application issue (#IDA5GLUH)Prolonged pursuit (#IDAYLLUH)

Payment reminders

Up to two payment reminders can be issued. A CT208 (PR1) reminder may be issued 20 days before the normal due date and a CT208 ( PR2) reminder 28 days before the filing date.

A reminder after the due date is not issued if a return is logged. In addition, irrespective of whether a return has been logged, a reminder is not issued for an Accounting Period (AP) if any of the following circumstances apply:
- the company has ceased
- the company is insolvent
- a nil return has been received
- a suspension is recorded on the AP
- the Inhibit Penalty Indicator is set
- the AP status is 'dormant', 'superseded' or 'exempt'
- the AP shows a net payment but a payment reminder is issued if an amount has been reallocated to the AP
- the AP is referred for clerical pursuit
- all the addresses on the record are RLS
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Synchronisation of payment applications

A fresh series of payment applications is not started where the Accounting Period (AP) is working with Goverment Banking and Payments (GBP) and the charge is either increased or decreased and leaves a collectible amount.

The amended charge details are notified and updated on IDMS.

When a penalty is charged or amended it is included on payment applications as follows.

Situation on AP

Effect on existing payment application cycle

No tax collectible

New cycle of payment applications issued after the 30-day appeal period has expired. Please note that: A first application is issued with the notice of penalty determination

Tax collectible

Penalty is included on the first payment application to be issued after the 30-day appeal period has expired. If a payment application is to be issued before this date the payment application does not include the penalty

AP subject to clerical pursuit at the Debt Management Office

No new payment applications issued. The penalty is referred to the Government Banking and Payments Office immediately

Interest charged or amended does not start a new cycle of payment applications where tax or penalties are also being applied for.

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Address on reminders and payment applications

COTAX issues reminders and payment applications to the first available address in the following order:
- Communication address
- Company address (Registered Office)
Where the address on a company record is an overseas address, see COM110130 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com110130).

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Stopping automatic payment application issue

Automatic pursuit by payment application stops when any one of the following applies:
- the collectible amount is:
- cleared
- stood-over
- suspended
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- all the addresses on the record are RLS
- the company is insolvent
- the AP is referred for clerical pursuit
- an automatic RFI condition is created
- the PLA signal has been set to ‘Y’ using function RTPP (Revise Taxpayer Pursuit)
- the company is struck-off
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Further information on making an informal stand over can be found at COM10070 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com10070).

In addition,the Debt Management Office and HMRC Payemnts can use:
- function RSUS (Record Amend Suspension) to suspend collection of liability. This stops payment application issue for up to 60 days
- function RAPP (Revise AP Pursuit) for either of the following:
- inhibit the issue of payment reminders and payment applications
- restart a payment application sequence
- make the collectible amount subject to clerical pursuit
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Prolonged pursuit

A case appears on the HMRC Payments PURL (Prolonged Pursuit Cases List) work list if:
- a collectible amount has been outstanding for 6 months or more
- a payment application has not been issued for over 3 months
For more information about this work list see COM114000 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com114000) and COM140000 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com140000) onwards.

For a list of forms relevant to this subject, see COM110021 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com110021).

For a list of functions to use in particular situations, see COM110022 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com110022).

For legislation applying to this subject, see COM110023 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com110023).