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HMRC internal manual

COTAX Manual

Case records: new company records: introduction

A COTAX record is needed for a number of entities, including:

  • companies that are incorporated or registered under the UK Companies Acts
  • unincorporated associations, which are bodies not incorporated or registered under the UK Companies Acts but are liable to CT, such as clubs and voluntary associations
  • Limited Liability Partnerships that are in liquidation. For more information on these see the Insolvency Manual
  • non-resident companies that are trading through a permanent establishment or agency in the UK.

COM40010 has more information on the types of entity that need a record.

When a record has been set up, we help companies to fulfil their obligations to us. COTAX sends a form CT41G to incorporated companies, which explains that the company must supply us with certain information within three months of coming within the charge to corporation tax. See COM40030 for further information.

Before 19 September 2016, form CT610 (Corporation Tax Important Dates) was issued 90 days after the record was set up on COTAX. It set out key dates by reference to the first live accounting period on the record but was discontinued as companies can now access the information through their digital tax account.