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HMRC internal manual

COTAX Manual

From
HM Revenue & Customs
Updated
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Case records: new company records: cases where no COTAX record has been set up (Action Guide)

To deal with a new company in the CT responsible office where no COTAX record has been set up automatically by COTAX, consider steps 1 - 8 below. The guide is presented as follows.

Initial action Step 1
   
New incorporated company, Industrial and Provident Society, non-resident company trading through a permanent establishment in the UK, Credit Union and other cases not set up automatically Steps 2 - 3
Unincorporated associations Steps 4 - 5
Limited Liability Partnerships in liquidation Steps 6 - 8

Initial action

1. Use function TRCT (Trace Taxpayer) to make sure the case has not already been set up, remembering that it may take two working days for a company registering at Companies House to be automatically set up on COTAX. If it is already set up, forward the papers to the current responsible office.
   

New incorporated company, Industrial and Provident Society, non-resident company trading through a permanent establishment in the UK, Credit Union and other cases not set up automatically

2. Use function CCTP (Set up New Company) to create a new COTAX record.
   
3. Request the issue of a CT41G from COTAX if you want to obtain more information or write a letter to let them know the UTR.

Unincorporated associations

4. When you receive notification of a new case:
   
  * use function CCTP (Set Up New Company) to set up the case
* do not request the issue of a CT41G from COTAX.  
5. If the association has provided all the information required by S55 FA 2004, take no further action.
If you need more information, issue form CT41G (Clubs) manually or write a letter to let them know the UTR.

Limited Liability Partnerships in liquidation

6. When you receive notification of a new case:
   
  * use function CCTP (Set Up New Company) to set up the case
* do not request the issue of a CT41G from COTAX.  
7. Use function ACAP (Add / Amend Capacity Details) to enter the name and address of the liquidator.
8. Use function ACOM (Amend Communication Details) to enter the liquidator’s address as communication address.