COM110010 - Pursuit: automatic and clerical pursuit: status and pursuit
Source: gov.uk (2025-12-09)


This subject is presented as follows

Due date (#IDAVAKUH)

Understanding the general state of an Accounting Period (AP (#IDA2BKUH))Accounting Period (AP) status (#IDA2CKUH)Accounting Period (AP) status (#IDAIDKUH)Pursuit status (#IDANJKUH)Change of pursuit status - general (#IDALMKUH)Change of pursuit status - Existing pursuit status is LA (#IDAKNKUH)Change of pursuit status - Existing pursuit status is PLA (#IDAAPKUH)Change of pursuit status - Existing pursuit status is LA-ENF (#IDAMPKUH)Change of pursuit status to RFI (#IDAYPKUH)

Due date

Pursuit of an AP should not begin until the due date (See Glossary) has been reached. The due date depends on:
- whether the AP is a Quarterly Instalment Payment case
- the type of charge outstanding
You can view the quarterly instalment due dates in the credit interest/debit interest screens in function DINT (Display Interest Computation).

The normal due date for the tax charge can be viewed in the charge interest screens in function DINT (Display Interest Computation).

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Understanding the general state of an Accounting Period (AP)

The current status or general state of an AP is displayed on screen under three descriptions. These are:
- AP status
- Accounting Period status
- Pursuit Status
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Accounting Perriod (AP) status

The AP status has a value of 'live', 'superseded', 'dormant' or 'exempt'.

You can view the AP status using Function DAPD (Display AP Details) screens COT213C and COT213D.

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Accounting Period (AP) status

The AP status is a combination of two factors:
- the AP status
- whether the AP is currently overpaid, underpaid or neither
The following table explains this.

AP Status

Amount on the AP

Accounting Period Status

LIVE

No charge and no payments

LIVE WORKING

LIVE

No collectible amount

LIVE CLEARED

LIVE

Overpaid or underpaid

LIVE WORKING

SUPERSEDED

No collectible amount

SUPERSEDED CLEARED

SUPERSEDED

Overpaid or underpaid

SUPERSEDED WORKING

EXEMPT

N/A

EXEMPT

You can view the Accounting Period Status in Function VPPD (View Payment and Posting Details).

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Pursuit status

The Pursuit Status tells you about the stage of recovery reached on the AP. The AP has one of nine values. The values are:
- for cases not working clerically
- AUTO
- OVERPAID
- SUSPENDED
- CLEARED
- For cases working clerically, that is subject to clerical pursuit
- RFI (Word 27kb) (http://www.hmrc.gov.uk/gds/com/attachments/rfi_signal.doc)
- PRFI (Word 23.5kb) (http://www.hmrc.gov.uk/gds/com/attachments/prfi_signal.doc)
- LA (Word 30kb) (http://www.hmrc.gov.uk/gds/com/attachments/la_signal.doc)
- LA-ENF (Word 23kb) (http://www.hmrc.gov.uk/gds/com/attachments/la_enf_signal.doc)
- PLA (Word 24kb) (http://www.hmrc.gov.uk/gds/com/attachments/pla_signal.doc)
You can see the Pursuit Status using function VPPD (View Payment and Posting Details) screen COT215C.

Please note that: If COTAX changes the Pursuit Status on an AP to LA automatically, the value of the local action pursuit signal is not changed. This signal is only changed when you set the clerical pursuit signal 'Local Action' to 'Y' using Function RAPP (Revise AP Pursuit).

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Change of pursuit status - general

The Pursuit Status may be changed automatically or clerically.

If the Pursuit Status changes the existing clerical pursuit status signals do not necessarily change.

If the amount collectible becomes nil, that is when the Accounting Period (AP) is balanced, the Action History Type in function DPUR (Display Pursuit Action) shows ACCBAL. If the AP becomes unbalanced, for example, if an interest charge is raised, the Action History Type is changed to CANA/B. COTAX automatically resumes the appropriate next action for the amount collectible.

Details of changes of local Pursuit Status are as follows.

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Change of pursuit status - Existing pursuit status is LA

Where the existing Pursuit Status is LA, the Pursuit Status changes automatically where
- Payment is received and posted to the COTAX record, reducing the amount collectible to nil
- The collectible amount is amended to nil by either of the following:
- charge adjustment
- postponement posting
- stand-over release order
The Pursuit Status is changed to CLEARED.

If the Pursuit Status is changed back from CLEARED to AUTO, COTAX resumes payment application issue. This action is a potential source of complaint particularly where the company has been in correspondence with you. It is particularly important therefore that you set the PLA signal for the appropriate Permanent Local Action (PLA) cases.

You cannot change the LA Pursuit Status clerically.

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Change of pursuit status - Existing pursuit status is PLA

Where the existing Pursuit Status is PLA, COTAX automatically changes the Pursuit Status to AUTO when an overpayment arises.

If you are responsible for the case, you can cancel the PLA signal using function RTPP (Revise Taxpayer Pursuit). This changes the Pursuit Status on all uncleared APs for the company.

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Change of pursuit status - Existing pursuit status is LA-ENF

Where the existing Pursuit Status is LA-ENF, COTAX automatically changes the Pursuit Status to CLEARED when the collectible amount becomes nil.

Where there is a collectible amount and you decide not to start enforcement proceedings or proceedings are abandoned, you can set the LA Enforcement Proceedings signal to 'N' using Function RAPP (Revise AP Pursuit). If there is no manual interest charge the Pursuit Status changes to LA or PLA.

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Change of pursuit status to RFI

COTAX automatically changes the Pursuit Status to RFI where
- PRFI is set
- the CII is set to 'Y'
- the Credit/Debit Interest Indicator (CDII) is set to ‘Y’
- the AP was cleared by manual remission
- a suspension is present
- apost dated cheque suspension is present
- the AP was cleared by informal discharge
- A further loss carry back posting
- Relief given under S458 CTA 2010
- Any of the above conditions apply and the AP was previously LA
COTAX generated RFI cases are included on the ‘Cases Working Clerically List’ (LCWC) for attention. 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 functions to use in particular situations, see COM110011 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com110011).

For Information on "CII" and "CDII" see COM95015 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com95015)