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HMRC internal manual

COTAX Manual

From
HM Revenue & Customs
Updated
, see all updates

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_04_14.pdf Issued to provide information to newly incorporated companies.
Note: issued by COTAX from 10 April 2012    
  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.
  CT61 Return Return of Income Tax on company payments, interest paid, alternative finance payments, manufactured payments from abroad and tax on relevant distributions.
  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.
  CT200 CT return form for a CT Pay and File AP.
  CT203 ct203.pdf Notice to deliver a return, issued for a CT Pay and File AP.
This form can no longer be issued from COTAX.    
  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_v09_14.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_v09_14.pdf Agent copy of the CT205.
  CT207 ct207.pdf An interest statement sent to the company or agent showing the interest chargeable to a specific date on tax paid late.
  CT208 ct208_pr1_pr2_v09_14.pdf Combined payment and return reminder issued by COTAX 42 days before the filing date if no payment has been received and no return has been logged for that AP. Where there is a 64-8 signal on the record, only the agent copy is issued.
  CT209 ct209_v09_14.pdf Receipt form, issued on request, following receipt of payment at Accounts Office.
  CT210 ct210_v09_14.pdf Notification of change of responsible CT office, issued on request following a transfer of cases between CT processing offices.
  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 on the ‘Clerical Tools’ and ‘Investigation Tools’ menus.    
  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 on the ‘Clerical Tools’ and ‘Investigation Tools’ menus.    
  CT310(Z) A manual CT assessing set available on SEES.
  CT312(Z) A manual CT assessing amendment set.
  CT600 - Version 2 CT600 Version 2 forms for use for accounting periods ending on or after 1 April 2004
  CT600 (Version 2) ct600_version2.pdf Company Tax Return form.
  CT600 (Short) (Version 2) ct600_short_version2.pdf Company - short tax return form.
  CT600 Guide (2012) ct600_guide_v10_15.pdf Company Tax Return guide to form CT600 (2008) Version 2.
  CT600 Guide (2015) ct600_guide_v10_15.pdf Company Tax Return guide to form CT600 (2015) Version 3.
  CT600A (Version 2) ct600a_version2.pdf Company Tax Return form - Supplementary Pages: Loans to participators by close companies.
  CT600B (Version 2) ct600b_version2_03_12.pdf Company Tax Return form - Supplementary Pages: Controlled foreign companies and bank levy.
  CT600C (Version 2) ct600c_version2.pdf Company Tax Return form - Supplementary Pages: Group and Consortium.
  CT600D (Version 2) ct600d_version2.pdf Company Tax Return form - Supplementary Pages: Insurance.
  CT600E (Version 2) ct600e_version2.pdf Company Tax Return form - Supplementary Pages: Charities and Community Amateur Sports Clubs (CASCs).
  CT600F (Version 2) ct600f_version2.pdf Company Tax Return form - Supplementary Pages: Tonnage Tax.
  CT600G (Version 2) ct600g_version2.pdf Company Tax Return form - Supplementary Pages: Corporate Venturing Scheme.
  CT600H (Version 2) ct600h_version2.pdf Company Tax Return form - Supplementary Pages: Cross-border Royalties.
  CT600I (Version 2) ct600i_version2_03_12.pdf Company Tax Return form - Supplementary Pages: Supplementary charge in respect of ring fenced trades.
  CT600J (Version 2) ct600j_version2.pdf Company Tax Return form - Supplementary Pages: Disclosure of tax avoidance schemes.
  CT603 ct603_v09_14.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_ack1.pdf (Group Payment Arrangement case)
CT620-ACK(2) ct620_ack2.pdf (Non Group Payment Arrangement cases) Acknowledgement of a company tax return. This is not issued after 14 August 2016 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  pProvide 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.
  PR1 First payment reminder issued 12days before the normal due date.
  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.