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HMRC internal manual

COTAX Manual

• From: HM Revenue & Customs
• Published: 16 April 2016
• Updated: 24 May 2017, see all updates

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1. Contents
2. COM150

Forms index

Alphanumeric
Numeric

 

FORM NO	DESCRIPTION
### Alphanumeric {#IDAUPWTB}
AOC15	Used by the ‘Interest Review Unit’ in Accounts Office (Cumbernauld), to return papers to their originator.
AOC385	Used by Accounts Office (Cumbernauld) to forward correspondence to the responsible CT office where a suspension has been made and the content of the correspondence suggests there may be an appeal against the charge.
AZ6	Multi purpose form used by Accounts Office to send correspondence to the responsible CT or Debt Management office.
AZ20	Notification to a responsible CT office, where no suspension is recorded in a Debt Management office on receipt of an appeal.
AZ44	Used in Accounts Office to obtain authority to discharge interest.
AZ63	Used in a Debt Management office to obtain authority to discharge interest.
Book 18	Book used in a Debt Management office to record details of a returned cheque (Book 18 is also a section in Accounts Office that deals with returned cheques).
C20A	County Court proceedings correspondence file.
C28(Z) and C28A(Z)	Transfer of County Court costs relating to computer charges.
C49	Debt Management office form used to process returned cheque cases.
C50	Letter returning cheque for amendment or full completion.
C52D	Used by Debt Management offices to send an appeal or objection to the responsible CT office.
C514	Used for transfer of case with County Court costs.
CT4(Z)	A manual Corporation Tax assessing set.
CT41G (new)

CT41G form V4 0.pdf

Issued to provide information to newly incorporated companies.

Note: issued by COTAX from June 2016.
	CT41G(Clubs)

ct41g_clubs_05_12.pdf	Issued manually to obtain details of new clubs, societies and voluntary associations and other similar bodies.
	CT48A

ct48a.pdf	Dual purpose form, used to either transfer a CT file or acknowledge receipt of transfer.
	CT61 Notice	Notice to make a CT61 return. Issued by SAFE.
	CT61 Return	Return of Income Tax on company payments, interest paid, alternative finance payments, manufactured payments from abroad and tax on relevant distributions. Issued by SAFE.
	CT64-4(Ack)

ct64-4_ack.pdf

CT64-4

ct64-4.pdf	Used to confirm acknowledgement of an appeal, and acceptance of a postponement application.
	CT64-5(1)

ct64-5_1.pdf

CT64-5(2)

ct64-5_2.pdf

CT64-5(3)

ct64-5_3.pdf	A range of forms used on receipt of an unacceptable postponement application.
	CT133(R)	A sub-folder held in the main CT file, used to house repayment papers and convey information and instructions to clerical staff.
	CT204	Information form issued to a company, club or association to review dormancy status and advise active companies to use the Online Tax Registration Service to tell HMRC.

A copy of this form is available on SEES.
	CT205

ct205_com_09_16.pdf	Return reminder issued 28 days before the normal filing date where a payment or nil payslip has been received by Accounts Office but no return has been logged. Where there is a 64-8 signal on the record, only the agent copy is issued.
	CT205 Agent

ct205a_com_09_16.pdf	Agent copy of the CT205.
	CT208

ct208_pr1_pr2_v09_14.pdf

PR1 - A payment reminder issued by COTAX 20 days before the payment due date to the company’s Registered Office address if no payment has been received for that AP.

PR2 – A combined payment and return reminder issued by COTAX 28 days before the filing due date if no payment has been received and no return has been logged for that AP. Where there is a 64-8 signal on record, only the agent copy is issued.
	CT209

ct209_v09_14.pdf	Receipt form, issued on request, following receipt of payment at Accounts Office.
	CT211:

Main Flat Rate

ct211_main_flatrate.pdf

Main Tax Related

ct211_main_taxrelated.pdf

Further Flat Rate

ct211_fur_flatrate.pdf

Further Tax Related

ct211_fur_taxrelated.pdf

Amended Flat Rate

ct211_amend_flatrate.pdf

Amended Tax Related

ct211_amen_taxrelated.pdf	Penalty determination notice issued to a company showing details of the penalties charged for the failure to deliver one or more returns in response to a notice to deliver.
	CT214	The stock letter used to accompany an unsatisfactory return when it is sent back to a company.

This letter is available on SEES.
	CT216

Examples:

CT216_DN1

ct216_dn1.pdf

CT216_DN4

ct216_dn4.pdf

CT216_DN5

ct216_dn5.pdf

Demand Notes which include mixed duty types and penalty only examples for DN1, DN4 and DN5.

Examples of the forms are available aside.

COTAX no longer issues DN2, DN3 and DN6.
	CT220

ct220.pdf (together with a table showing the various messages that can appear on it)	Notice of assessment to a company showing its CT liability for a CT Pay and File AP.
	CT250(P)	Issued by responsible CT office to Accounts Office, when:

• an assessment is made or amended to include a carry back and it displaces a relief

• an amendment is made to give S458 CTA 2010 (formerly S419(4) ICTA 1988) relief

 

• the Clerical Interest Indicator is already set on the AP.

This form is available on SEES.
	CT251	Issued by responsible CT office to Accounts Office, when function REOD (Direct Reallocation Out Of COTAX) is used to reallocate money to OAS.

This form is available on SEES.
	310(Z) - Special Assessment	A manual CT assessing set available on SEES.
	CT600 (2008) Version2

ct600_version 2.pdf	Company Tax Return for accounting periods starting before 1 April 2015.
	CT600 (Short) (2008) Version2

ct600_short_version 2.pdf	Short Company Tax Return.
	CT600 Guide (2008) Version 2

ct600_guide_version 2.pdf	Guide to completing Company Tax Return CT600 (2008) Version 2.
	CT600 (2017) Version 3 ct600v3(2017).pdf	Company Tax Return for accounting periods starting on or after 1 April 2015.
	CT600 Guide (2017) Version 3 ct600guide version 3.pdf	Guide to completing Company Tax Return CT600 (2017) Version 3.
	CT600 Budget Insert 2017
	CT600A (2015) Version 3 ct600av3(2015).pdf	Company Tax Return - Supplementary Pages: Close company loans and arrangements to order benefits on participators.
	CT600B (2015) Version 3 ct600bv3(2015).pdf	Company Tax Return - Supplementary Pages: Controlled foreign companies and foreign permanent establishment exemptions.
	CT600C (2015) Version 3 ct600cv3(2015).pdf	Company Tax Return - Supplementary Pages: Group and Consortium relief.
	CT600D (2015) Version 3 ct600dv3(2015).pdf	Company Tax Return - Supplementary Pages: Insurance.
	CT600E (2015) Version 3 ct600ev3(2015).pdf	Company Tax Return - Supplementary Pages: Charities and Community Amateur Sports Clubs (CASCs).
	CT600F (2015) Version 3 ct600fv3(2015).pdf	Company Tax Return - Supplementary Pages: Tonnage Tax.
	CT600H (2015) Version 3 ct600hv3(2015).pdf	Company Tax Return - Supplementary Pages: Cross-border Royalties.
	CT600I (2015) Version 3 ct600iv3(2015).pdf	Company Tax Return - Supplementary Pages: Supplementary charge in respect of ring fenced trades.
	CT600J (2015) Version 3 ct600jv3(2015).pdf	Company Tax Return - Supplementary Pages: Disclosure of tax avoidance schemes.
	CT600K (2017) Version 3 ct600kv3(2017).pdf	Company Tax Return - Supplementary Page: Restitution Tax
	CT603

CT603 COM Version 07-15.pdf	Notice to deliver a return, issued for a CTSA AP.
	CT603A

ct603a_v09_14.pdf	Form issued to an agent showing a list of clients to which a notice to deliver has been issued.
	CT608 (Cumb)

ct608_cumb.pdf	Payment reminder form issued to an instalment payments case.
	CT610

ct610_v09_14.pdf	Important dates form issued to new companies to remind them of the dates by which they should make payment and deliver their company tax return form. Not issued after 14 August 2016 as the information is available in a company’s online tax account.
	CT620	Used for CTSA APs to notify a company of a revenue determination and any assessing actions after the self assessment.

Examples of the various versions are available below together with the notes that accompany them.
	CT620-ACK(1)

CT620-ACK(2)	Acknowledgement of a company tax return. From the 19 September 2016 this form stopped being issued from COTAX as the company can see the self assessment charge on their online tax account.
	CT620-AMD

ct620_amd_v10_13.pdf	Notice of amendment to a company tax return (revenue amendment).
	CT620-AMK

ct620_amk.pdf	Acknowledgement of amendment to a company tax return (taxpayer amendment).
	CT620-ASA

ct620_asa_v10_13.pdf	Notice of amendment of self-assessment during enquiry into company tax return (jeopardy amendment).
	CT620-CLA

ct620_cla_v10_13.pdf	Claims and elections not included in a company tax return.
	CT620-CLO

ct620_clo_v10_13.pdf	Notice of completion of enquiry into a company tax return.
	CT620-COR

ct620_cor_v10_13.pdf	Notice of correction to a company tax return.
	CT620-DET

ct620_det_v10_13.pdf	Determination of tax payable in the absence of a company tax return (revenue determination).
	CT620-DIS

ct620_dis_v10_13.pdf	Assessment to make good to the Crown a loss of tax (discovery assessment).
	CT630

ct630.pdf

A notice issued to the nominated company once a tax charge has been established on each of the participating companies APs in a Group Payment Arrangement detailing:

• charges held for each participating company

• payments made in respect of the Group Payment Period

• any apparent underpayment or overpayment.
  	CT631

ct631.pdf

A notice issued by the Group Payment Team if the nominated company does not respond to a Closure Notice within 30 days of its issue.

The notice shows how HMRC will apportion payments made for the Group Payment Period (GPP) against the participating companies APs for the GPP.
	FAO1848

fao1848.pdf	A repayment document issued to the company, or its nominee, made up of both the repayment notification, and the payable order.
	FAO1913	Issued by Finance to confirm to the Accounts Office or responsible CT office that a payable order has been cancelled, when the responsible CT office or Accounts Office initiate the cancellation but don’t request authority to issue a fresh payable order.
	FAO1913B	Issued by Finance when they cancel a payable order and Provide authority to issue a fresh payable order.
	FAO2601	Issued by Finance to confirm to Accounts Office or responsible CT office that a payable order has been cancelled, when the responsible CT office or Accounts Office initiate the cancellation and request authority to issue a fresh payable order.
	INSOL200	Notification of Insolvency, issued by ICHU.
	IRU1	Submission form used in Accounts Office (Cumbernauld), to refer a case to the Interest Review Unit.
	MS104(CTPF)

ms104_ctpf.pdf	Return folder for use with a CT Pay and File return form (CT200).
	MS104(CTSA)

ms104_ctsa.pdf	Return folder for use with a CTSA return form (CT600).
	MS134	Notification from responsible CT office, of an assessment raised in an investigation case.
	N1	County Court default summons form, used in Debt Management offices.
	P510	Notification of a new employer, issued to the PAYE section.
	PS1(BZ)	Payslip used to process remittances at Accounts Office (Shipley).
	R49	Used by a Technical Caseworker in pay band grade 7, to authorise a repayment over £250,000.
	R90 / R90A	Used when setting a pre CT Pay and File repayment against an unpaid liability.
	R400(CT GUIDE)	List of security checks, and guidance, for the CT processing office ‘Repayment / Reallocation Authoriser’.
	R1000CS

r1000cs1.pdf (together with a table of the various messages that may appear on it)

A repayment notification issued to the company, it’s agent or capacitor, dependant upon the circumstances.

 

### Numeric {#IDAIXUMD}
33C/EO	Enquiry by Enforcement & Insolvency Service to responsible CT office in compulsory liquidation cases.
34/EO	Notification to responsible CT office of voluntary winding-up.
34C/EO	Enquiry by Enforcement & Insolvency Service to responsible CT office in voluntary winding-up cases.
64-8

64-8.pdf	Company’s authority for agent to receive copy assessments and correspondence.
	84A/EO	An ‘Absolute Stop’ notification issued by Enforcement & Insolvency Service (Worthing), where further arrears arise.
	394 (Set)	Form used in Instalment Payments cases to raise a penalty, when so required.

 

 

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