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HMRC internal manual

COTAX Manual

From
HM Revenue & Customs
Updated
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Case records: new company records: new cases in the CT responsible office

This subject is presented as follows.

Companies incorporated at Companies House
Action on receipt of S55 FA 2004 information
Unincorporated associations 

Companies incorporated at Companies House

When a company’s incorporation is accepted by Companies House, details are sent electronically to HM Revenue and Customs and a COTAX record is automatically set up.

Where the COTAX record has been set up successfully, form CT41G is issued automatically the next day and the case does not require any manual action.

If a case needs manual review, it is entered on work list LNTC (List of New and Transferred Cases). These are cases where one of the following apply.

  • The company name is too long for the COTAX fields.
  • The company name contains invalid characters.
  • The Registered Office address is too long for the COTAX fields.
  • The Registered Office address contains invalid characters.
  • The Company Registration Number is a duplicate of one already held on a COTAX record.

COTAX does not issue a form CT41G for cases listed for these reasons.

You must therefore give priority to work list LNTC and issue form CT41G as soon as possible using function ACTP (Amend CT Payer Details). Until form CT41G is issued, the company does not know its UTR and cannot contact HMRC or register to use our online services.

Action on receipt of S55 FA 2004 information

You may receive the information required under S55 FA 2004 in the following ways.

Direct from Companies House

When a company registers with Companies House, it is given the opportunity to supply the required information if it is available at that time and the information is sent to a mailbox in a nominated office.

From the Online Tax Registration Service

If a company is unable to supply all the information at the time of forming the company because they do not intend to trade immediately, the CT41G asks them to supply the information through the Online Tax Registration Service. The information supplied in this way is sent to the responsible office on the SAP OTRS work list.

On paper

Although we prefer companies to fulfil their obligation under S55 FA 2004 using the online service, we do accept the required information in the form of a letter.

On receipt of the information, the CT responsible office reviews and updates the COTAX record.

If you need to reissue a CT41G, use function ACTP (Amend CT Payer) and enter a ‘Y’ in the ‘CT41G To Be Issued Field?’ COTAX automatically issues a new form overnight and enters the date of issue.

However you receive the S55 FA 2004 information from a new company, and whether or not you think it is complete, you should set the S55 signal to ‘Y’ without contacting the company further.

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Unincorporated associations

You set up COTAX records for unincorporated associations in the CT responsible office. The CT41G refers to information that incorporated companies must supply to HM Revenue and Customs under S55 FA 2004, and that legislation does not apply to unincorporated bodies such as clubs and so on.

If you require further information or want to advise the association of the UTR, you must not request a CT41G to be issued by COTAX, but instead issue a form CT41G (Clubs) manually.

See:

  • COM40021 for a list of forms relevant to this subject.
  • COM40020 for a list of functions to use in particular situations.