COM114020 - Pursuit: pursuit work lists: cases working clerically list (LCWC)
Source: gov.uk (2025-11-20)


This subject is presented as follows,

Purpose of the list (#IDAFWE4H)How often should the list be reviewed? (#IDA0ZE4H)Who does what? (#IDA20E4H)When are new entries added? (#IDAI1E4H)Reason for entry (#IDAQ1E4H)Sorting and filtering options (#IDAU2E4H)The normal next action function (#IDAI5E4H)Automatic deletion (#IDAW5E4H)Manual deletion (#IDARAF4H)

Purpose of the list

There are two versions of the ‘Cases Working Clerically List’:
- function LCWC is the update version
- function LCWV is the view only version
The purpose of the list in HMRC Payments is to show you all the cases when:
- the Refer For Instruction signal has been set to ‘Y’ using function RAPP (Revise AP Pursuit)
- an automatic RFI condition exists
You should review each case to find out why the case has been made RFI and then take appropriate action to work the case according to the reason for entry.

The purpose of the list in Debt Management Offices is to show you all the cases that are working:
- LA
- LA-ENF
- PLA
You can use this list to target known areas of concern, such as:
- the amount outstanding
- ceased and struck off companies
- old cases which may not be pursued
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How often should the list be reviewed?

Local management should ensure that the work list in HMRC Payments is reviewed on a weekly basis.

The list should be reviewed in the Debt Management Office as follows:
- cases over £100K to be reviewed monthly
- cases between £20K and £100K be reviewed quarterly
- cases under £20K to be reviewed within 12 months of the entry date
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Who does what?

In HMRC Payments an Assistant Officer will normally review and control the list. They will identify why the case has been made RFI and then take appropriate action to work the case according to that reason.

In the Debt Management Office the list will normally be reviewed and controlled by an Officer or Higher Officer.

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When are new entries added?

COTAX adds new entries to this work list daily.

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Reason for entry

COTAX enters a case on the Cases Working Clerically List when:
- the RFI signal has been set to ‘Y’ in function RAPP (Revise AP Pursuit)
- an auto RFI condition exists
- the Accounting Period (AP) has been made LA, LA-ENF or PLA has been set
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Sorting and filtering options

Before you start to work cases, you may want to sort and filter the work list to make it more manageable. You can do that by using any of the criteria below:
- District
- Reference
- Name
- Amount outstanding
- AP number
- B/F date
- B/F note
- Date Ceased/Struck-off
- Date of Liquidation
- Entry date
- Last action date
- Last action type
- PLA signal
- QP case
- Participator
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The normal next action function

The normal next action function for the ‘Cases Working Clerically List’ is:
- function VPPD (View Payments and Postings Details)
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Automatic deletion

Cases are automatically deleted from the work list when one of the following actions takes place:
- function RAPP (Revise Accounting Period (AP) Pursuit) is used to either unset RFI or set a next action
- the AP is cleared
- the case is transferred to a new office. The case automatically appears on this work list in the new office, this includes when pursuit status is changed from RFI to LA
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Manual deletion

You can only delete a case manually from the list if the entry exists on the HMRC Payments offices list. You should only do so in cases where the work item appears on another work list such as Overpayments Requiring Review (LOPU) and is being worked from that list. Once you delete a case the work list will not be repopulated with the work item.

You cannot delete a case manually from the list if the entry is on a Debt Management Office list.