COM94013 - Payments: payments work lists: payments after cessation list (CPYT) (Action Guide)
Source: gov.uk (2025-10-09)


To deal with cases on the Payments After Cessation List in the responsible office consider steps 1 - 10 below. The guide is presented as follows.

Initial action

1. Use function CPYT (Payments After Cessation List) to display the work list, select the entry you want to work and use the [View] button to see all available details for the case.

Establishing the correct allocation

2, Check the Companies House website to ensure that the cessation or striking off date is correct.

3. If the company has not ceased:
- use function ACTP (Amend CT Payer Details) to remove the date dissolved/struck off or date ceased
- use function MAPD (Maintain AP Dates) to amend the Accounting Period (AP) record of the company if necessary
- refer the case for any further action required
- if no further action, go to step 10
4. If the company has ceased but the cessation or striking off date is incorrect:
- use function ACTP (Amend CT Payer Details) to amend the cessation or striking off date
- go to step 6
5. If there is no information about the payment on COTAX, contact the company if it exists, or the former directors or agent if it has been struck off, to find out the correct allocation of the payment:
- if they cannot help and the payment was made by cheque, ask the HMRC Payments to review the payslip and any associated papers that were received with the payment
- if the shows payment is allocated to the wrong company, ask the HMRC Payments to reallocate the payment to the correct company using function REAW (Reallocate Within COTAX). See COM122090 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com122090) for more information
- go to step 10
Company ceased/struck off

6. Use function VPPD (View Payment and Posting Details) screens COT215D and COT215E to find any outstanding COTAX liability for this company against which you can allocate the payment.

7. If an incorporated company has been struck off and we subsequently receive any voluntary payments from other parties such as ex-directors, shareholders or agents:
- use function VPPD (View Payments & Postings Details) to check all the AP records for any outstanding liabilities
- use function REWD (Direct Reallocation Within COTAX) to reallocate part or all of the overpayment to any APs with an outstanding liability, including any recently remitted sums
- where there are, go to step 8
- where there are not, go to step 9
8. To reallocate the overpayment to another head of duty:
- use function REOD (Direct Reallocation Out of COTAX - District) class 1 - hold for reallocation
- complete and send Intelligent Payment Process (IPP) form to the HMRC Payments giving instructions on where the overpayment should be reallocated
See COM120100 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com120100) for guidance on completing the IPP form.

9. Where there are no outstanding liabilities on any other head of duty, return any overpayments to the person that paid them; for further advice on handling payments made before or after striking off, see the Bona Vacantia Guidance (BVG) in the intranet library.

To delete a case from the CPYT Work List

10. Select the [Delete] button to delete the case.

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