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HMRC internal manual

COTAX Manual

Background: typical case examples: new company - S55 FA 2004 information not provided

A new company is incorporated, but does not comply with the normal requirement to provide necessary information. The example covers live APs, dormant periods and the use of appropriate COTAX update functions.

The events are numbered in date order, and identified as follows

  • Business Event - Action taken or arising outside HMRC
  • Automatic Event - Automatic COTAX action within HMRC
  • Procedural Action - Action taken by an operator


Order & Type of Event Action(s) Taken
1 (Business Event) Co B Ltd formed and registered with Companies House
2 (Automatic Event) COTAX record for Co B Ltd set up automatically from information provided by the data feed from Companies House
3 (Automatic Event) COTAX
  • Assigns UTR number
  • Creates the first AP from the date of incorporation for 12 months and a second from the day after the end of the first period to the Accounting Reference Date
  • Issues form CT41G to explain what information the new company must supply    
      4 (Business Event) Company does not supply the information required by S55 FA 2004 and despite enquiries no further information is received


Approximately 1 month after the first recorded AP ends

5 (Automatic Event) COTAX
  • Issues a notice to deliver with payslip
  • Calculates the filing date (Word 42KB) 
  • Records the specified period and the issue of the notice to deliver
  • Creates the next AP on the COTAX record  

Some time later………………

6 (Business Event) Co B Ltd sends a Nil return for the first 10 months from incorporation saying the company was dormant from incorporation, commenced in business from month 11 and will make up regular annual accounts.
7 (Automatic Event) COTAX captures the return details automatically and records the self assessment
Note: Strictly there is no self assessment as the period covered by the return is not an AP, but in practice COTAX records a Nil self assessment in cases in which the return is delivered by the filing date


  • COM33011 for a list of forms relevant to this subject
  • COM33012 for a list of functions to use in particular situations
  • COM33013 for legislation applying to this subject.