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HMRC internal manual

COTAX Manual

From
HM Revenue & Customs
Updated
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Assessing: CTSA assessments: companies deducting income tax from certain payments (CT61 return) (Action Guide)

To handle a CT61 return case, consider steps 1 - 7 below. The guide is presented as follows.

Setting up a new CT61 case Step 1
   
Changing the AP end date for a CT61 case Step 2
Ceasing a CT61 case record - no more returns expected Step 3
Request of CT61 return by the company or agent Step 4
Note the COTAX record Step 5
Request by a company or agent to issue the CT61 return to a different address Steps 6 - 7

Setting up a new CT61 case

1. Use the SEES SAFE stencil to ask your SAFE user to create the record using the COTAX UTR and go to step 5.
   

Changing the AP end date for a CT61 case

2. Use the SEES SAFE stencil to ask your SAFE user to update the SAFE record and go to step 5.
   

Ceasing a CT61 case record - no more returns expected

3. Use the SEES SAFE stencil to ask your SAFE user to update the SAFE record to show that no more returns are expected and go to step 5.
   

Request of CT61 return by the company or agent

4. Complete the SEES SAFE stencil to ask your SAFE user to issue a CT61 and go to step 5.
   

Note the COTAX record

5. Use COTAX function NOTE (Case Notes) to record the SAFE action you have requested.
   

Request by a company or agent to issue the CT61 return to a different address

6. Explain that we only can only issue CT61 returns to the company at its:
  • Registered Office address which COTAX receives automatically from Companies House or
  • where the company is not registered under the Companies Act, such as an unincorporated association, the main address or principal place of business.
We cannot issue CT61 returns to a different address.    
     
  7. If the company wants to change its address and it is registered at Companies House:
  • ask the company to update its Registered Office address details with Companies House
  • explain that COTAX will get the updated address automatically and SAFE will use it to issue CT61 returns to the company.    
        If the company wants to change its address and it is not registered at Companies House:
        * use function ACNA (Amend Company Name / Address) to update COTAX with the new address
        * explain that COTAX will send all assessing output (Word 46KB) to that updated address and that SAFE will use the same address to issue CT61 returns to the company.