DMBM552090 - Corporation tax: Recovery of debts from a registered office

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Pre-enforcement action

You should be take pre-enforcement action in the normal way:

  • review the case to establish the business address
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • establish whether the company is still trading
  • decide on the appropriate action for the case, which could include
  • contacting the directors (see below)
  • selecting the most appropriate path
  • a request to the assessing / compliance office for the case to be cleansed (for example, closed or made dormant)
  • selecting the most appropriate enforcement path
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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Registered office as business address

If you verify that

  • the registered office is the only business address available, and
  • that the address is a company trading address

take the normal appropriate enforcement action.

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Registered office not the business address

If the address is not a company trading address, for example, it is the agent's address or a PO Box address, in

  • England and Wales take county court proceedings
  • N Ireland transfer the case to EIS Edinburgh (Belfast Team).

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Contacting directors

  • Obtain the names and addresses of the directors from Employers Business Service / FAME
  • send the CT100A (Director’s letter) and CT100B (Director’s questionnaire) to each director.

If no response after 21 days

  • select the most suitable method of enforcement
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