DMBM552080 - Corporation tax: Pursuit of automatic penalties
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The preferred method of enforcement action for small debts in <ul><li class="dash">England and Wales is summary proceedings </li><li class="dash">Scotland is summary warrant.</li></ul><h2>Action on receipt of first penalty</h2>When the first flat rate penalty (F1) is received, you should carry out a full pre-enforcement check to<ul><li class="filledcircle">establish the status of the company, for example, whether trading, ceased or dormant</li><li class="filledcircle">check whether we have an effective business address and</li><li class="filledcircle">decide on the appropriate action for the case, which could include</li></ul><blockquote class="noquotes"><p><ul><li class="dash">a request to the assessing / compliance office for the case to be cleansed (for example, closed or made dormant)
</li><li class="dash">selecting the most appropriate enforcement path
</li><li class="dash">(This content has been withheld because of exemptions in the Freedom of Information Act 2000)</li></ul></blockquote>For cases that do not go through the automatic route or arrive via the DMTC but the IDMS10 has not been issued to the correct address then <ul><li class="filledcircle">carry out the pre enforcement check whilst the case is on the CT caseworker worklist if no action has been taken by the DMTC</li><li class="filledcircle">issue the IDMS10 to the business address, or where that is not known or can not be established, to the registered office.</li></ul>Do not transfer work items on IDMS enforcement worklists back to CT caseworker worklists for the pre-enforcement checks to be done. Local arrangements should make sure that these are completed by the appropriate caseworker.If enforcement proceedings are appropriate <ul><li class="filledcircle">B/F the case to a date (15 weeks) after the filing date to link with the second flat rate penalty (F2).</li></ul>On expiry of the B/F<ul><li class="filledcircle">carry out an RP check and </li><li class="filledcircle">commence summary proceedings (or summary warrant in Scotland) for both F1 and F2 debts together ensuring 30 days has elapsed since the F2 was issued.</li></ul>If the combined F1 and F2 debt is below £100 <ul><li class="filledcircle">contact the assessing / compliance office to clarify whether a Revenue Determination is appropriate and if so</li><li class="filledcircle">B/F the item to link with the determination after the proposed date of issue.</li></ul>(This content has been withheld because of exemptions in the Freedom of Information Act 2000)If the company바카라 사이트™s debt is increased and an order has been obtained for the original debt, for example, a penalty, then the additional amount should be recovered separately by the most appropriate enforcement method.