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HMRC internal manual

COTAX Manual

Assessing: CTSA assessments: company type

This subject is presented as follows.

Display of company type


When a company completes a CT600 return form, it can indicate the company type if it falls into one of the categories in the table below. If none of those categories is relevant, the company does not make an entry for company type.

Type Description Abbreviation
1 Unit trust or open-ended investment company. UT & OEIC
2 Close investment-holding company. CIC
3 Company in liquidation. LIQUIDATION
4 Investment trust with mixed housing investment profits and other profits. Small companies rate due on housing investment profits. INV TRUST
5 Insurance. INSURANCE
6 Members’ club or voluntary association. CVA
7 Property management company. PMC
8 Charity or company owned by a charity. CHARITY
9 Real estate investment trust - residual. REIT RESIDUAL
10 Real estate investment trust - tax exempt. REIT TAX EXEMPT
Blank Cases which do not fit into any of the category types listed above. Blank

Display of company type

The type of company is displayed in functions:

  • RAMA (Record / Amend Assessment) on screen COT121F
  • DASS (Display Assessment) on screen COT206M
  • RRAS (Request Reissue of Assessment) on screen COT123M.

If there was no entry on the CT600 return form, or in the case of RAMA, if the return has not yet been received, the field is empty. Where there is an entry, it is either the company type shown on the return form or entered or amended in function MAPS (Maintain AP signals).

Function RAMA uses the company type to validate the rates of tax used in the assessment where appropriate, but allows you to overwrite those rates if required.


  • COM23011 for a list of forms relevant to this subject
  • COM23012 for a list of functions to use in particular situations
  • COM23013 for legislation applying to this subject.