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HMRC internal manual

COTAX Manual

From
HM Revenue & Customs
Updated
, see all updates

Functions index

Function Name
AAPR Amend Accounting Period List
AAPV Amend AP Worklist - View Only
ABAD Abroad Recovery Cases List
ABAV Abroad Cases Worklist - View Only
ACAP Add / Amend Capacity Details
ACNA Amend Company Name / Address
ACOM Amend Communication Details
ACTP Amend CT Payer Details
AEDP Amend Effective Date of Payment
AEFL Amended E-filed List
AEFV Amended E-filed List - VO
AMAG Add/Amend Agent Details
APER Amend Periods of Responsibility
ARTA Amend Returned Tax Amount
BOND Bank and / or Nominee Details
CCTP Set Up New Company
CDIV Credit Interest Work List - View
CDIW Credit Interest Work List
CGPR Create And Maintain GP Record
CIIV Clerical Interest Ind. List -VO
CIIW Clerical Interest Indicator List
CINT Compute Interest
CNPO Cancel Payable Order
CPYE Cessations with a Payment List -VO
CPYT Payments After Cessation List
CRCL Case Records Change List
CRCV Case Records Change List -VO
CRTN Capture Return
CSVY Capture CT Survey Data (No longer used)
DAPD Display AP Details
DASS Display Assessment Details
DIAW Display Immediate Action Worklists
DINT Display Interest Computation
DIRR Direct Repayment
DPEN Display Penalty Determination
DPER Display Specified Periods
DPUR Display Pursuit Action
DREP Direct Repayment
DRNR Detmn. Reqd. - No Return Worklist
DRNV Detmn. Reqd - No Return List - VO
DRTN Display Return Details
DSET District Set Off
DSUS Display Suspension History
DWLS Display Worklist Summary
EFRL E-Filed Returns List
EFRV E-Filed Returns List - View only
EGAP Enter Revenue Group Apportionment
HAPP Handle Appeal
ICAP Issue Closure Notice / Allocate Pyts
IINT Issue Interest Statement
LASO Open Appeals And Informal Standovers
LASV Open Appeals And Informal Standovers - View Only
LCRE Cancelled Repayment. List - View Only
LCRP Cancelled / Rejected Repayments List
LCRT Cancelled Repayment List
LCRV Cancelled Repayment List - View Only
LCWC List Of Cases Working Clerically
LCWV List Of Cases Working Clerically - View Only
LNTC List Of New And Transferred Cases
LNTV List Of New And Transferred Case - View Only
LOPD Overpayments List
LOPN Overpayments Review List - VO
LOPU Overpayments Review List
LOPV Overpayments for Attn. List - VO
LOSB Ceased Cases with O/s Balance List
LOSE Ceased Cases with O/s Bal. List -VO
LPBC Potential Budget Change Cases List
LPBV Pot. Budget Change Cases List - VO
LRLC Returns Requiring Capture List
LRLV Returns for Capture List - VO
LRTN Log Return
LSUE Payments in Suspense List -View
LSUP Payments in Suspense List
MAPD Maintain AP Dates
MAPS Maintain AP Signals
MIPO Manually Issued Payable Order
MPEN Maintain Penalty Signals
MRPL Manual Repayments List
MRPV Manual Repayments List - View Only
MRSC Maintain Repay / Realloc Signals (Company)
NOTE Case Notes
ORUR Overpayments Requiring Urgent Review List
ORUV Overpayments Requiring Urgent Review List - VO
PASR Prepare Assessment Based on Return
PAST Prepare Full Assessment
PENR Penalties Requiring Review List
PENV Penalties for Review List -VO
PEST Prepare Estimated Assessment
PNAR Payments for APs Cleared NAR / NDR List
PNAV Payments - APs Cleared. NAR / NDR :List VO
PPEN Prepare Penalty Determination
PPPI Potential PPI List
PRKR Provide Risk Response
PRPL Post Repayment Review List
PRPV Post Repayment Review Cases - VO
PURL Prolonged Pursuit Cases List
PURV Prolonged Pursuit Cases List - VO
QPRV Quarterly Payer Review List - View
QPRW Quarterly Payer Review List
RAGE Revise Agent
RAMA Record / Amend Assessment
RAPP Revise AP Pursuit
RDAC Record Filing Date Adjustment
REAI Direct Reallocation Into COTAX
REAO Direct Reallocation Out Of COTAX
REAU Reallocations for Authorisation List
REAV Reallocations for Authorisation. List - VO
REAW Direct Reallocation Within COTAX
RECB Record Amounts Carried Back
REDR Repayments for Authorisation List
REDV Repayments for Authorisation List - VO
REOD Direct Reallocation Out Of COTAX
REWD Direct Reallocation Within COTAX
RGPA Review GPA List
RGPV Review GPA List - View Only
RINF Record Informal Discharge
RINT Repayment Interest Calculation
RLAU Reallocations for Authorisation List
RLAV Authorise Reallocations List - VO
RLSV Registered Office RLS Worklist - VO
RMIC Raise Manual Interest Charge
RNAG Register New Agent
RPAU Repayments for Authorisation List
RPAV Authorise Repayments List - View Only
RPEN Request Reissue of Penalty Determination
RRAS Request Reissue of Assessment
RREM Record Remission
RRLS Registered Office RLS List
RSAV Record SA List - View Only
RSAW Record SA List
RSRR Reissue Specified Period Notice
RSUD Cancel Suspension
RSUS Record / Amend Suspension
RTPP Revise Taxpayer Pursuit
SADL Self Assessment Discrepancy List
SREP Stop Repayments
SRTN Screen Return
TAXW Taxpayer Worklist
TRAG Trace Agent
TRCA Transfer Case(s)
TRCT Trace Taxpayer
URTN Unlog Return
VAPP View Appeal
VPPD View Payment and Posting Detail
VPPI Potential PPI List - View Only
VTPR View Taxpayer
VWAG View Agent

 

Note that for all work list view functions, you are able to:

  • filter and sort the list
  • set a B/F date and record a B/F note
  • print the list of cases
  • see further details for a particular case.

AAPR

Use this function to review a list of cases where:

  • a return has been received for an AP that does not match the company’s COTAX record and COTAX could not amend the AP record automatically or
  • a return has been submitted through the CT Online Service for a period that falls entirely within a period shown as dormant on COTAX.

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AAPV

This is the view only version of work list AAPR.

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ABAD

This work list is no longer populated and does not require review.

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ABAV

This is the view only version of work list ABAD, which is no longer populated.

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ACAP

Use this function to enter or amend the following capacity details.

  • Name.
  • Address, including the postcode and abroad signal.
  • Telephone number.
  • Capacity role.

You can also show that:

  • a capacity address is RLS
  • the capacity details are no longer relevant.

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ACNA

The company name and Registered Office address for incorporated companies are usually updated automatically by a data feed from Companies House.

Use this function to amend the following.

  • The name of an unincorporated company, club or association or exceptionally, the company name
  • The correspondence address for an unincorporated company, club or association or exceptionally, a company’s Registered Office address
  • Company contact details:

    • daytime telephone number
    • evening telephone number
    • mobile telephone number
    • fax number
    • email address.

If appropriate, you can show that the company’s address is abroad or RLS.

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ACOM

Use this function to enter or amend a company’s communication details.

  • Name.
  • Address.
  • Communication contact details:

    • daytime telephone number
    • evening telephone number
    • mobile telephone number
    • fax number
    • email address.

If appropriate, you can show that the communication address is abroad or RLS.

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ACTP

Use this function to maintain the basic information on a company’s COTAX record.

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AEDP

Use this function to change the effective date of payment (EDP) for amounts with a posting type of ‘PYT’ or ‘RTO’.

When you amend the EDP, COTAX automatically reviews and updates the interest position for this AP.

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AEFL

Use this function to review a list of companies for which an amended online return has been received and:

  • automatically processed in COTAX but requires review or
  • cannot be automatically processed onto COTAX and requires manual intervention or review.

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AEFV

This is the view only version of work list AEFL.

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AMAG

Use this function to enter or amend the following details for an agent appointed by a company to act on its behalf.

  • Agent Identity.
  • Client reference.
  • 64-8 received signal.
  • Period of responsibility.
  • Agent no longer acts for the company.

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APER

You can indicate on COTAX that another office has taken responsibility for specific APs.

Use this function to:

  • view a period of office responsibility
  • amend a period for which an office is responsible
  • set up a new period for which an office is responsible
  • finalise a period of office responsibility
  • if you are in a Debt Management office, ask for your office to become responsible for the record
  • stop an automatic transfer of the case during an office reorganisation.

Do not stop automatic transfer as it may result in cases being stranded in closed offices.

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ARTA

Use this function to amend a company’s COTAX record of the total CT due for a CT Pay and File AP where:

  • you receive an amended return and no formal amended return is required or has been made
  • you agree that the final liability for the CT Pay and File AP will be different from the CT due figure shown on the return.

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BOND

Use this function to enter or amend the company’s bank and / or nominee details.

  • Bank sort code.
  • Bank account name.
  • Bank account number.
  • Nominee name.
  • Nominee address.

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CCTP

COTAX records for companies registered at Companies House are usually set up automatically using a data feed from Companies House.

Use this function to create a new COTAX record for:

  • a body liable to CT or, exceptionally
  • a company registered at Companies House that has not been set up automatically.

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CDIV

This is the view only version of work list CDIW.

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CDIW

Use this function to review a list of companies that have the ‘credit / debit interest inhibit indicator’ set to ‘Y’.

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CGPR

Use this function to:

  • create a group payment record
  • add a group payment period
  • amend a group payment record or period
  • convert existing cases
  • add or delete participators.

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CIIV

This is the view only version of work list CIIW.

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CIIW

Use this function to review a list of companies that have the CII signal set on a live or superseded AP.

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CINT

Use this function to obtain a late payment interest computation on amounts and dates you enter.

This function does not:

  • display any information about a live COTAX record
  • update a company record with details of your computation
  • retain any details you have entered when you leave it.

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CNPO

Use this function to record a cancelled payable order on the company’s COTAX record.

This function must only be used to cancel a payable order when Finance have sent one of the following forms to the CT responsible office:

  • FAO1913
  • FAO1913B
  • FAO2601.

This function only records the fact that cancellation of the payable order has already taken place. It does not itself cancel a payable order.

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CPYE

This is the view only version of work list CPYT.

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CPYT

Use this function to review a list of companies that have made a payment after the struck off date for an incorporated company, or ceased date for an unincorporated club or association that results in an AP being overpaid.

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CRCL

Use this function to review a list of companies for which there has been an amendment to the designatory data sent from Companies House that requires manual intervention.

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CRCV

This is the view only version of work list CRCL.

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CRTN

Use this function to capture the details from a return and record the self assessment where it has not been processed automatically by COTAX or, exceptionally, where a paper return has been logged.

This function can be used for any live AP that has a logged return that has not already been captured.

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CSVY

You no longer need to use this function to gather statistical information for a company.

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DAPD

Use this function to see:

  • AP details for any live or superseded AP
  • summary details for all live, dormant or exempt APs
  • the linking of APs
  • a list of live and superseded APs
  • whether any of the superseded APs have an unrelated assessment.

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DASS

Use this function to view details of any assessment that has been:

  • issued by COTAX
  • issued manually
  • stored as a draft
  • created but not issued, as all the company addresses were RLS or
  • where output has been suppressed.

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DIAW

Use this function to:

  • display the number of cases held on each of the immediate action work lists for which your office is responsible and, if the function is available to you in your current user role
  • go directly to the individual work list function.

This work list should be reviewed at least once a day.

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DINT

Use this function to:

  • view the current late payment interest (LPI) position for a selected AP and, where necessary
  • recalculate the interest using different dates of payment

You normally use this function to recalculate interest on the unpaid liability when considering a request for time to pay.

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DIRR

Use this function to:

  • repay an overpayment or
  • repay a specific amount.

You can make the repayment by Bacs or payable order to:

  • the company
  • a capacitor
  • a nominee.

If the last payment on the latest AP included in the repayment was made by credit or debit card and the necessary rules are met, the repayment will be made back to the card, regardless of the entries you have made.

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DPEN

Use this function to see details of penalty determinations that:

  • have been issued
  • are awaiting issue
  • have been prepared, but cannot be issued because all addresses on the company record are RLS.

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DPER

Use this function to see details of the notices to deliver issued to a company.

You can see details of an original notice and a reissued notice where appropriate.

Where a notice has been reissued more than once, you can only see details of the original notice and most recently reissued one.

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DPUR

Use this function to see for a selected AP:

  • the pursuit action already taken by COTAX
  • the next pursuit action COTAX will take, and the date on which it will be taken.

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DREP

Use this function to:

  • repay a specific payment that has been received in error on a payment in error case or
  • where you are a member of the Group Payment Team, repay a specific amount.

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DRNR

Use this function to review a list of companies for which your office is responsible, where a CTSA AP with a status of live ended at least 18 months earlier than today’s date and for that AP:

  • no return has been received
  • no revenue determination has been issued.

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DRNV

This is the view only version of work list DRNR.

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DRTN

Use this function to view return information for a return that has been logged and / or captured and has not subsequently been unlogged.

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DSET

Use this function to set off an overpayment that is not held on COTAX against a liability held on COTAX.

For example, the overpayment may relate to an overpayment from another Head of Duty or a credit such as Research and Development Tax Credit.

You must not use this function to set off an overpayment within COTAX, or a COTAX overpayment against a liability that is not held on COTAX.

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DSUS

Use this function to see the suspension history for a particular AP.

For each live or superseded AP you can see the 20 most recent suspensions of duty type:

  • tax
  • penalty
  • interest.

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DWLS

Use this function to view the work lists for your office that have entries.

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EFRL

Use this function to review a list of companies for which an online return has been received that requires manual intervention or review.

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EFRV

This is the view only version of work list EFRL.

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EGAP

Use this function to apportion payments on a group payment record to each participating company in the Group Payment Arrangement when the group has failed to provide a response to a closure notice for a group payment period within 30 days of its issue.

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HAPP

Use this function to:

  • record or amend an appeal for an appealable CTSA assessment, a penalty determination or a CT Pay and File assessment
  • record a postponement requested in an appeal against an assessment
  • record or amend an informal standover against any assessment or penalty determination.

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ICAP

Use this function to:

  • issue a closure notice for a Group Payment Arrangement
  • amend a participating company’s tax charge on the group payment record
  • view closure notice details
  • apportion payments amongst the participating companies
  • cancel a group payment period
  • view payment apportionment details.

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IINT

Use this function to:

  • view a summary of the current interest position for a selected AP
  • issue an interest computation to the company and / or the agent showing the liability for each type of interest.

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LASO

Use this function to review a list of companies that:

  • have an open appeal or
  • have an uncleared standover.

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LASV

This is the view only version of work list LASO.

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LCRE

This is the view only version of work list LCRT.

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LCRP

Use this function to review a list of companies that have an overpayment with a repayment status of:

  • rejected
  • payable order cancelled
  • rejected by Bacs
  • Bacs payment cancelled.

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LCRT

Use this function to review a list of companies that have a repayment status of:

  • rejected
  • payable order cancelled
  • rejected by Bacs
  • Bacs payment cancelled.

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LCRV

This is the view only version of work list LCRP.

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LOPD

Use this function to review a list of companies that have an overpayment and automatic reallocation or repayment is inhibited for one or more reasons.

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LOPN

This is the view only version of work list LOPU.

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LOPU

Use this function to review a list of companies that have an overpayment and automatic reallocation or repayment is inhibited for one or more reasons.

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LOPV

This is the view only version of work list LOPD.

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LOSB

Use this function to review a list of companies that have an outstanding collectible balance or an overpayment and the company has ceased, is struck off or is in liquidation.

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LOSE

This is the view only version of work list LOSB.

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LPBC

Use this function to review a list of companies that have a CTSA assessment type that:

  • was issued before a budget change and
  • is for a live AP that ends after the effective date of the budget change.

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LPBV

This is the view only version of work list LPBC.

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LCWC

Use this function to review a list of APs where the RFI signal has been set or the AP is local action.

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LCWV

This is the view only version of work list, LCWC.

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LNTC

Use this function to review:

  • a list of companies that have had a COTAX record set up automatically by the data feed from Companies House that requires manual intervention or
  • records transferred between offices using function TRCA (Transfer Case).

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LNTV

This is the view only version of work list LNTC.

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LRLC

Use this function to review a list of companies that have a return which has been logged but not captured.

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LRLV

This is the view only version of work list LRLC.

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LRTN

Use this function to record the date of receipt of a return for any live AP that does not have a logged return and:

  • has an end date earlier than today or
  • has an end date later than today, but the company is in liquidation.

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LSUE

This is the view only version of work list LSUP.

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LSUP

Use this function to review a list of companies that have an amount held in their suspense record.

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MAPD

Use this function to amend a company’s AP record on COTAX. You can use this function to revise or create:

  • CTSA APs
  • CT Pay and File APs
  • a dormant or exempt period.

You can also use this function to indicate how often a notice to deliver is to be issued.

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MAPS

Use this function for a selected AP to:

  • enter or amend SA enquiry details
  • unset the signal set by COTAX to prevent automatic reallocations
  • set or unset a signal to prevent COTAX making automatic repayments
  • set or unset a signal to prevent COTAX making automatic reallocations and repayments
  • set the clerical interest indicator.

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MIPO

Use this function to record on the company’s COTAX record the fact that a payable order has been issued manually for a CT repayment for a CTSA or CT Pay and File AP.

A payable order should only be issued manually when:

  • the repayment is a large repayment that must be dealt with under the white envelope procedure or
  • a manual repayment has been specifically authorised by Head Office.

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MPEN

Use this function for a selected AP to:

  • unset the ‘inhibit penalty’ indicator because of a

    • return mismatch
    • defer filing date request
    • superseding AP
  • set or unset the ‘inhibit penalty’ indicator for the reason ‘other’
  • set or unset the ‘no penalty required’ indicator.

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MRPL

Use this function to review a list of companies where a repayment for one or more of the following has been claimed that must be made manually.

  • Income Tax.
  • Research and Development Tax Credit.
  • Land Remediation Tax Credit.
  • Creative Tax Credit.

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MRPV

This is the view only version of work list MRPL.

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MRSC

Use this function for a selected AP to:

  • set or unset the signal to prevent COTAX making automatic repayments and reallocations
  • set or unset the signal to prevent COTAX making automatic repayments
  • view and amend the automatically set ‘multiple returns’ signal.

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NOTE

Use this function to enter case notes for a company.

This function allows you to enter:

  • CT responsible office notes if you are in the responsible CT responsible office
  • recovery office notes if you are in the responsible Debt Management office.

Users in any office can view all the notes on the record.

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ORUR

Use this function to review a list of companies that have the inhibit automatic repayments and / or reallocations signals set.

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ORUV

This is the view only version of work list ORUR.

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PASR

Use this function for a live or superseded CT Pay and File AP to create and issue a main assessment containing only the sources of income and deductions shown on the return.

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PAST

Use this function for a live or superseded CT Pay and File AP to:

  • create and issue a main, amended or further assessment
  • create a draft assessment
  • issue a main, amended or further assessment where one previously prepared could not be issued as all addresses were RLS, but a new address has now been entered on the COTAX record.

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PENR

Use this function to see a list of companies that require a review of the penalty situation because the cases:

  • have a non standard or deferred filing date entered or changed or
  • have an assessment which has been amended resulting in a change in the tax charged, the penalty is tax related and COTAX cannot amend the penalty automatically or
  • have a return logged with a receipt date earlier than the filing date, non standard filing date or deferred filing date.

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PENV

This is the view only version of work list PENR.

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PEST

Use this function for a live or superseded CT Pay and File AP to make an estimated assessment before the return is logged, reflecting only:

  • case I or case III profits and losses or
  • unspecified total profits.

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PNAR

Use this function to review a list of companies that have made a payment for a:

  • CTSA AP where the NDR (no determination required) signal has previously been set or
  • CT Pay and File AP where the NAR (no assessment required) signal has previously been set.

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PNAV

This is the view only version of work list PNAR.

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PPEN

Use this function for a specified period, where COTAX cannot automatically issue or amend penalties to:

  • prepare and issue a main, amended and further fixed or tax related penalty determination
  • indicate how an appeal against a penalty determination has been cleared
  • ask for an appeal determination message to be printed on the output.

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PPPI

Use this function to review a list of participating companies that have a superseding AP with the PPPI indicator set.

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PRKR

This function can only be used by the person nominated to be the Repayment / Reallocation Authoriser to authorise, cancel or review a repayment or reallocation that has been automatically selected by COTAX for a security check.

You must not use this function until you have carried out the appropriate security checks.

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PRPL

Use this function to review a list of companies that have an issued repayment that has been automatically selected by COTAX for a security check.

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PRPV

This is the view only version of work list PRPL.

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PURL

Use this function to review a list of companies that:

  • are not LA, RFI, suspended or RLS
  • have a collectible balance that has been outstanding for more than 180 days
  • have not been issued with a payment application for more than 100 days.

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PURV

This is the view only version of work list PURL.

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QPRV

This is the view only version of work list QPRW.

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QPRW

Use this function to review a list of companies that need the ‘quarterly payer’ signal reviewed for one of the following reasons.

  • Previous potential QP case - not now QP.
  • Compatibility status query.
  • QP case with unlogged return.
  • No QP history AP - review AP status.

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RAGE

Use this function to amend the following on an agent record on the COTAX national agent file.

  • The agent’s name and address.
  • Agent contact details:

    • daytime telephone number
    • evening telephone number
    • mobile telephone number
    • fax number
    • email address.
  • Agent ceased.
  • A previously ceased agent to be reinstated.
  • An agent has been succeeded by another.
  • Agent’s details amendments with a future effective date.
  • Changes with a future effective date to be cancelled.

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RAMA

Use this function for a CTSA AP to do the following.

  • Record a self assessment.
  • Correct a return.
  • Record a taxpayer amendment.
  • Process a claim.
  • Prepare a revenue determination.
  • Prepare a closure notice with a revenue amendment.
  • Prepare a revenue amendment.
  • Prepare or amend a discovery assessment.
  • Prepare a jeopardy amendment.

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RAPP

Use this function for a selected AP to:

  • revise the next automatic pursuit action and set or unset the payment reminders signal
  • set or unset reallocation and repayments signals
  • set or unset the RFI, LA, LA-ENF, CII signal and significant correspondence indicators
  • set or unset the ‘credit/debit interest inhibit’ indicator
  • view the ‘quarterly instalment payer’ signal.

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RDAC

Use this function for a selected AP to:

  • enter or amend the revised filing date
  • enter or amend the deferred filing date and the reason for the deferral
  • set or unset the inhibit penalty indicator.

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REAI

Use this function to reallocate money from OAS to the company’s COTAX record.

You may credit the total amount to be reallocated to:

  • tax, penalties and / or interest on one or more APs or
  • tax for a single AP as a S963 CTA 2010 (formerly S102) surrender.

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REAO

Use this function to reallocate payments of tax, penalties and interest from the company’s COTAX record to OAS.

COTAX does not calculate and add repayment interest on amounts allocated to OAS.

You may reallocate from the AP or the suspense record:

  • the whole amount overpaid or
  • a selected posting or payment or
  • a specific amount.

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REAU

Use this function to review a list of companies that have a reallocation that has been automatically selected by COTAX for a security check.

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REAV

This is the view only version of work list REAU.

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REAW

Use this function to:

  • tell COTAX to automatically reallocate an overpayment for a specific AP to the unpaid liability for this company
  • make a S963 CTA 2010 (formerly S102) surrender
  • reallocate a specific amount to the same or different AP.

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RECB

Use this function for a CT Pay and File AP to:

  • create or amend a carry back on a company’s COTAX record when a return has been received, but you can not make an assessment because the liability has not been finalised or
  • amend a carry back on the company’s COTAX record when an assessment has been made for this AP, but an amendment cannot be made.

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REDR

Use this function to review a list of repayments that have been selected by COTAX for a security check and require manual authorisation.

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REDV

This is the view only version of work list REDR.

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REOD

Use this function to reallocate payments of tax, penalties and interest from the company’s COTAX record to OAS.

You can reallocate the whole amount overpaid or a specific amount.

On the same day as you use this function you must issue a Form CT251 to the CT Unit Cumbernauld with details of how they should deal with the reallocation.

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REWD

Use this function to:

  • tell COTAX to automatically reallocate an overpayment for a specific AP to the unpaid liability for this company
  • make a S963 CTA 2010 (formerly S102) surrender
  • reallocate a specific amount to the same or different AP.

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RGPA

Use this function to review a list of Group Payment Arrangement cases that need manual intervention.

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RGPV

This is the view only version of work list RGPA.

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RINF

Use this function for a selected AP, to record or cancel an informal discharge.

You can only use this function for a live or superseded AP that has amounts of tax, interest or penalties determined or charged, but not paid, which you have included in a contract settlement or on which an informal discharge already exists.

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RINT

Use this function to obtain a calculation of repayment interest arising for a specific period on a specific amount.

This function is simply a repayment interest calculator and COTAX does not use any information on any company’s record when it does the calculation.

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RLAU

Use this function to review a list of companies that have been selected by COTAX for a security check and require manual authorisation.

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RLAV

This is the view only version of work list RLAU.

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RLSV

This is the view only version of work list RRLS.

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RMIC

Use this function to view the current interest position for a selected AP and where appropriate raise or amend an interest charge for either:

  • the amount displayed by COTAX for each type of interest or, where this is incorrect
  • the information you enter.

You can only raise or amend an interest charge for an AP which is subject to clerical pursuit.

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RNAG

Use this function to create an agent record on the COTAX national agent file.

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RPAU

Use this function to review a list of repayments that have been selected by COTAX for a security check and require manual authorisation.

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RPAV

This is the view only version of work list RPAU.

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RPEN

Use this function for a specified period to reissue a main, amended or further fixed or tax related penalty determination.

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RRAS

Use this function to reissue an assessment issued by COTAX for a live or superseded AP.

You cannot use this function for a version of an assessment that has been manually issued or where the output has been suppressed.

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RREM

Use this function to:

  • remit the following outstanding liabilities for an AP that are too large to be remitted automatically

    • tax
    • interest
    • penalties
  • cancel any existing remissions
  • change the class of existing remissions.

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RRLS

Use this function to review a list of companies that:

  • have a Registered Office address that is RLS
  • do not have a liquidator acting on behalf of the company, or do have a liquidator acting, but the capacity address has not been recorded on the COTAX record or is RLS
  • have not ceased.

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RSAV

This is the view only version of work list RSAW.

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RSAW

Use this function to review a list of companies that have a return logged and captured for a CTSA AP where the self assessment has not been recorded.

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RSRR

Use this function to reissue a notice to deliver where you have confirmed that it has not been received.

Where a notice has been reissued more than once you can only see and request the reissue of the original notice or the most recently reissued notice.

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RSUD

Use this function to cancel a type 11 suspension for a particular AP when you have received a form AOC385 from the CT Unit Cumbernauld or C52D from the Debt Management office and, having reviewed the case, you have decided that the suspension is not appropriate.

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RSUS

Use this function for an AP to:

  • see the current live suspensions
  • create a new or amend an existing suspension
  • cancel a suspension.

You can use this function to create a suspension before the liability is known or In excess of the known liability.

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RTPP

Use this function to revise taxpayer pursuit by setting or unsetting RFI or PLA on all the APs for a company.

This function can also be used to set the following signals.

  • Inhibit reallocations and repayments.
  • Inhibit repayments only.
  • Correspondence to agent.

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SADL

Use this function to review a list of companies where an original self assessment has been recorded using function CRTN (Capture Return) and there is an apparent discrepancy between the amount of the self assessment posting and the amount of liability calculated by COTAX.

Only manually captured returns appear on this work list.

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SREP

Use this function in a CT responsible office to stop the issue of a repayment. You can only use this function to stop the issue of a payable order or Bacs repayment up to 4pm on the day that you created it.

You cannot stop:

  • additional late repayment interest cases
  • repayments not created by a CT responsible office.

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SRTN

Use this function for a CT Pay and File AP to:

  • allocate a screening category for the return
  • decide if a penalty is required for the AP.

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TAXW

Use this function to view a list of work lists on which a particular company appears.

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TRAG

Use this function to trace an agent who is set up on the COTAX national agent file.

Note that a separately maintained national agent file holds agents’ details for ITSA.

You can trace the agent by entering:

  • agent name
  • address
  • postcode.

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TRCA

Use this function:

  • to transfer up to 25 cases to another office
  • if you are in a CT responsible office, to transfer a period of office responsibility.

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TRCT

Use this function to trace a company that is set up on COTAX.

You can trace the company by entering:

  • the company registration number (CRN)
  • company name
  • address
  • postcode.

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URTN

Use this function to unlog a return where it is discovered that it:

  • has been logged in error for the wrong AP or company
  • is invalid for some other reason.

Use this function with care. Unlogging a return has considerable consequences on the company’s COTAX record and completely deletes an e-filed return and all attachments from the portal.

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VAPP

Use this function to view a list of appeals recorded on COTAX for a particular company, and for each one the:

  • current details
  • history of the appeal
  • correspondence details.

You cannot view informal standovers in this function. Use Function VPPD (View Payment and Posting Details) to see these.

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VPPD

Use this function to see the following.

  • A list of a company’s APs and the status of each.
  • A summary of the accounting position for each AP including the:

    • last pursuit action taken by COTAX
    • pursuit status.

In addition, you can see additional information about a particular posting where the posting type is ICR, PYT, REP, RFR, RIN or RTO.

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VPPI

Use this function to view a list of participating companies which have a superseding AP that has the PPPI indicator set.

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VTPR

Use this function to view general information that is not specific to an AP, for any company set up on COTAX.

You can view:

  • company details
  • office details
  • agent details
  • communication name, address and contact details
  • acting In capacity details
  • case notes
  • bank and nominee details.

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VWAG

Use this function to see the full details of any agent held on the COTAX national agent file.

You can view:

  • the responsible CT office number
  • the agent’s name and address and whether that address is RLS or abroad
  • the agent’s contact details:

    • daytime telephone number
    • evening telephone number
    • mobile telephone number
    • fax number
    • email address
  • where appropriate, the date the agent ceased trading or was succeeded
  • if succeeded, the agent identity of the successor.