COM110093 - Pursuit: automatic and clerical pursuit: pursuit at the debt management office (Action Guide)
Source: gov.uk (2025-12-03)


To carry out pursuit at the Debt Management Office, consider steps 1 - 30 below. The guide is presented as follows.

Checking the company record - all cases

Please note that: as you will not be advised of all changes which may be made to a company's record, it is vital that before taking any local action you.

1. Thoroughly check the company's record, in particular, the Accounting Period (AP) you are working.

2. Use function VPPD (View Payments and Postings Details) to check the type of tax charge that has been created.

3. Check the due date of the tax charge. In particular, pay careful attention where any type of assessment has been raised as there may be a 30-day appeal period. If necessary, contact the Inspector to confirm the due date. Where the due date has not yet been reached, B/F the case in IDMS until this date.

4. Use function VPPD (View Payment and Posting Details) to check if the summary of Accounting Periods (APs) shows that a PA suspense record exists. If there is one, make sure there are no monies held on that record which could be reallocated to the amount outstanding.

5. Use function VTPR (View Taxpayer Record) to check if the NOTE signal is set to ‘Y’. Where it is, view the notes in ‘View Case Notes’ from Function VTPR for any relevance to the recovery of the debt.

6. Use function VPPD (View Payment and Posting Details) to check whether there is a part suspension. If there is:
- use function DSUS (Display Suspension History) to check the type of suspension
- ask the office that deals with appeals to stand over the suspended amount if 'Pot. Appeal' is shown under 'Description'
- consider cancelling the suspension in all other cases using function RSUS (Record/Amend Suspension)
- pursue the collectible amount in all cases
7. If:
- function VPPD (View Payment and Posting Details) shows a POSTING DETAILS Type of LOS or ACT
- function RAPP (Revise AP Pursuit) shows the Clerical Interest Indicator is set to 'Y'
See COM110120 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com110120).

8. Use function VTPR (View Taxpayer) (VIEW COMPANY DETAILS option) to check if the Language signal is set to 'W'. If it is, see the Action Guide ‘Welsh Language Cases’ at COM110162 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com110162).

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Checking for the business address and telephone number

9. Use function VTPR (View Taxpayer) to check for a business address.

10. Where the Registered Office is the same as the agent’s address and there is no alternative communication address, use BROCS or EBS to check for a PAYE record. Where a record is found look for the business address and telephone number.

Where there is no PAYE record:
- contact the office responsible for the business address and telephone number
- use function ACOM (Amend Communication Address) to update the COTAX record with the business address and telephone number
Please note that: In Debt Management Offices, where an address is changed on the company’s record, COTAX does not change the Debt Management Office responsibility. For cases that need to be transferred to another Debt Management Office, use function TRCA (Transfer Case).

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Checking Quarterly Instalment Payment (QIP) cases

11. Use function DAPD (Display AP Details) to check if the Quarterly Instalment Payment signal is set to ‘Y’.

12. Where it is and today’s date is after the final instalment due date but before the normal due date, use function CINT (Compute Interest) to calculate the net amount of debit interest.

13. Include the net amount of debit interest when pursuing the outstanding tax.

14. In cases where the normal due date has passed, COTAX automatically calculates credit interest and debit interest and displays the amounts in functions DINT (Display Interest Computation) and VPPD (View Payment and Posting Details).

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Pursuing all outstanding liabilities

15. Cross reference other collectible amounts working locally for the same company at the same time:
- for PAYE
- trace the company reference on BROCS or EBS
Then, if one is found:
- check for outstanding months/liability
- for SAFE
- check on SAFE for any CT charges using the COTAX UTR
16. Check for any other collectible liability which is not yet working LA, such as another Accounting Period (AP) that may be working clerically at HMRC Payments.

17. Make appropriate cross references in IDMS using function Cross Reference, see IDMS Good Practice Guide (3).

18. Consider whether linking is appropriate, see IDMS Good Practice Guide (9).

19. Check the interest position and include:
- any Credit/Debit interest that is due as shown in function DINT (Display Interest Computation) or on IDMS. Where none is shown, check to see if the Credit/Debit Interest Indicator (CDII) signal is set (see COM95015 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com95015)). Where it is, consider whether you need to calculate any Credit interest and/or Debit interest charges clerically. For further information on how to calculate interest, see COM80000 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com80000)
- late payment interest accrued to date in the amount applied for as shown in function VPPD (View Payment and Postings Details), or through the Interest Calculator function in IDMS. Warn the company that late payment interest continues to accrue daily on unpaid tax where pursuit is taking place after the normal due date(see glossary)
- warn the company that debit interest continues to accrue daily on any unpaid tax for a Quarterly Instalment Payment (QIP) case where pursuit is taking place before the normal due date
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Cases with a total liability less than £20,000

20. For cases with a total liability less than £20,000 the responsible officer is to:
- deal with all post on the day of receipt so far as possible
- ensure effective action is taken as appropriate, by letter, telephone or personal call, see the REPE process map
- promptly review the case with a view to taking Distraint/County Court Proceedings, see IDMS Helpcard 3
Where local enforcement has not been, or is unlikely to be successful, refer the case promptly for recovery by the Enforcement & Insolvency Service.

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Cases with a total liability of £20,000 or more

21. For cases with a total collectible liability of £20,000 or more see COM110102 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com110102).

Issuing payment applications

22. If you consider the issue of routine payment applications is appropriate, decide the payment application(s) you want to issue.

Please note that: The issue of payment applications is not considered appropriate in cases where the outstanding amount is £100,000 or more or in cases where a DN1 has already been issued.

23. If you wish to issue one payment application only, use function RAPP (Revise AP Pursuit) to set the appropriate Action Type and Action Date under Revised Action Details.

24. If you wish to issue more than one payment application, use function RAPP (Revise AP Pursuit) to set the appropriate first Action Type and Action Date under Revised Action Details.

Please note that: The actions have to be set separately as only one next action item can be set at any one time.

25. BF the case on IDMS to the Next Action and Next Action Date.

26. At the B/F date, use function RAPP (Revise AP Pursuit) to set the appropriate second Action Type and Action Date under Revised Action Details.

27. BF the case on IDMS to the second Action Date.

28. Repeat steps 24 and 25 as necessary.

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Disposal of papers

29. When an Accounting Period (AP) no longer has a Pursuit Status of LA, LA-ENF or PLA file any papers:
- in order of the UTR
- remission cases
- proceedings cases
30. Retain for one year.