Case records: responsible offices: introduction
COTAX uses the postcode of the Registered Office address to allocate responsibility for a record to a processing office and, where a debt has been referred for local action, to a DMB office.
HMRC no longer deals with CT cases geographically and records are usually held by an office dealing with a particular type of case, whether that is a normal company or unincorporated association held in a CT Services office or a record held in a specialist office. DMB uses only three MUIDs for most cases, so records are not transferred routinely between offices as they once were.
COTAX has the facility to show that an office holds a period of responsibility for a case without having full ownership. This is useful, for example, for holding the record in one MUID, but transferring responsibility for one or more APs that are under enquiry in another MUID. However, where Specialist Investigations (SI) conduct an enquiry into a return, you must transfer the record to them and not use the period of responsibility facility.
Debt Management offices must also not use that facility because IDMS only recognises one Debt Management office, including the EIS (Enforcement & Insolvency Service) office, as being responsible for all unpaid liabilities for a Head of Duty for a particular company.
Charities and their wholly owned subsidiary companies are dealt with by HMRC Specialist PT Charities. If you come across a case in a CT processing office and you need advice on whether you should transfer it to Specialist PT, send a memo to:
- Charities Bootle (292200) (Room 40) for cases registered in England and Wales or Northern Ireland
- Charities Edinburgh (297800) for cases registered in Scotland.
Give them details of why you think they may need to take responsibility for the case and they will advise you what action to take.
COM112030 has information for Debt Management offices transferring a case to the EIS (Enforcement & Insolvency Service) office.
Non-resident companies that are not trading through a permanent establishment or agency in the UK but wish to carry out construction work in the UK must apply to the Construction Industry Scheme (CIS). If one of these companies contacts you, do not set up a COTAX record. Ask them to contact HMRC Residency on telephone number +44 151 210 2222.
If you come across a record for a non-resident company that was set up in your office only to create a record on the old CIS computer system, transfer it to the CIS (NR) team in Specialist PT using MUID 290400. If you need to contact them before transferring the record, refer to their intranet page for contact details.