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HMRC internal manual

COTAX Manual

Case records: new company records: receipt of form CT41G (Clubs) (Action Guide)

On receipt of form CT41G (Clubs) consider steps 1 - 7 below. The guide is presented as follows.

Action Steps
Initial action Step 1
Update the COTAX record Steps 2 - 5
Notify PAYE of new employer Step 6
Notify SAFE of new case requiring CT61 Step 7

Initial action

  1.  Check that the CT41G has an original signature. If it has not, return it to the sender asking for it to be signed and sent back to you.

Update the COTAX record

  1. Compare the information given on the CT41G (Clubs) with that held on the COTAX record by using the ‘View Company Details’ option in function VTPR (View Taxpayer).

  2.   If the name or address details are different, use function ACNA (Amend Company Name / Address) to enter or amend the name, address and telephone number.

  3.  If other details are not on the record or need to be amended, use function ACTP (Amend CT Payer Details) to enter or amend the date of commencement and the date to which accounts will be prepared. If you receive an advisory message when changing these dates, pass the CT41G (Clubs) and a print of the screen to clerical staff for further action.

  4.  If the form gives details of an agent acting for the club or association, use function TRAG (Trace Agent) to find the agent Id and enter it on the record using function AMAG (Add / Amend Agent Details).

Notify PAYE of new employer

  1.  If the form CT41G (Clubs) indicates that the club is likely to be paying remuneration, send a form P510 to the Employers section or CT responsible office dealing with the address of the club or to Centre 1 if that address is in Scotland.

Notify SAFE of new case requiring CT61

  1.  Where the company has ticked the ‘If the company is likely to pay interest or royalties on any other annually reoccurring payment for which the company has to make payments and interest return on form CT61?’ box on the CT41G, complete the SAFE CT61 SEES stencil and pass it to your SAFE user to set the case up for you.

See COM23135 for further guidance.