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HMRC internal manual

COTAX Manual

Background: features of COTAX: COM

The COTAX Manual (COM) provides guidance on using the COTAX system, together with technical and background information on Corporation Tax generally and the CTSA regime. Information on the CT Pay and File regime is now mainly historical and has been removed from the main guidance and put into its own section at COM150000 onwards.

You can access COM by selecting the link on the right hand panel of the CT Process intranet site under ‘Guidance and forms’ or by going to the Library on the main intranet site and finding the link under the letter C.

COM is structured as follows.

  • The highest level is business area, for example Assessing.
  • Each business area is divided into a number of sections.
  • Each section is further divided into subjects. These may be an overview or introduction to the topic, detailed information about the topic or an Action Guide detailing a task.
  • From each subject there are links to further information on legislation, forms and functions relevant to that subject.