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HMRC internal manual

COTAX Manual

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HM Revenue & Customs
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Background: typical case examples: introduction

This section of the COTAX Manual (COM) provides in five examples, descriptions showing the interaction between

  • Business events
  • Automatic COTAX processes

And

  • Procedural actions

It is not intended to try and give an exhaustive explanation of all possible situations which may arise, only to highlight the interaction that takes place in some common scenarios.

The examples used relate to routine cases that are not Quarterly Instalment Payers or part of a Group Payment Arrangement.

The same approach is used in each example, with the actions described relating to three areas

Business Events This includes actions taken by the company and legal events affecting the company
   
Automatic Events These are COTAX processes automatically triggered by specific circumstances, rather than actions you take manually
Procedural Actions This includes all user input to COTAX

Each example contains a brief description of the opening circumstances of the case and a description of various events as they take place.