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HMRC internal manual

COTAX Manual

From
HM Revenue & Customs
Updated
, see all updates

Accounting periods: company accounting periods: functions

The table below tells you the function or functions to use in particular situations.

Situation Function
To enter or amend details other than the name and address, such as intended first accounting date, date of incorporation, date of liquidation or striking off and administration start and end dates. ACTP (Amend CT Payer Details)
To see a work list of cases where a company has gone into liquidation / administration. CRCL (Case Record Changes List)
To view AP details and AP linking. DAPD (Display AP Details)
To view details of an assessment issued or stored as a draft on COTAX. DASS (Display Assessment Details)
To issue a repayment to credit or debit card or by Bacs or payable order, which COTAX will not handle automatically. DIRR (Direct Repayment)
To informally stand over a charge. HAPP (Handle Appeal)
To see a work list of cases where COTAX will not automatically repay or reallocate an overpayment. LOPD (Overpayments Review List)
To revise accounting periods and set up periods of dormancy and exemption. MAPD (Maintain AP Dates)
For a particular AP, to stop COTAX repaying and / or reallocating money automatically, set the ‘clerical interest’ indicator (CII), set the ‘enquiry in progress signal’ if you do not use Caseflow and set the ‘quarterly instalment payer’ signal. MAPS (Maintain AP Signals)
To stop COTAX repaying and / or reallocating money automatically to or from any AP of a company. MRSC (Maintain Rept / Realloc Signals (Comp))
To make a revenue determination if a return has not been delivered or to record or amend a self assessment. RAMA (Record / Amend Assessment)
To enter a revised or deferred filing date (Word 42KB). RDAC (Record Filing Date Adjustment)
To reallocate an overpayment on one COTAX AP against a liability for another COTAX AP of the same company, or to give effect to S963 CTA 2010 (formerly S102 FA 1989) and Regulation 9 (Quarterly Instalment Regulations) surrenders. REWD (Direct Reallocation Within COTAX)
To delete the record of a return already logged. URTN (Unlog Return)