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HMRC internal manual

COTAX Manual

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HM Revenue & Customs
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Case records: responsible offices: transfer of cases in CT responsible office

You can use function TRCA (Transfer Case(s)) to transfer COTAX records from your office to another.

Transfer prompt from Function ACNA

When using function ACNA (Amend Company Name / Address), you may see a prompt to transfer the case if COTAX does not consider the postcode of the new address to be associated to your office.

You do not routinely transfer a case because of an address change.

Transfer required due to reorganisation of work

There may be occasions when you need to transfer one or more cases to another office due to reorganisation of work.

You can use function TRCA to transfer up to 25 cases at a time. If you need to transfer 100 or more records, CDIO can arrange to do it centrally. See COM41025 for more information.

Some cases under enquiry become the responsibility of Specialist Investigations or Specialist PT Charities. In these circumstances, the relevant office asks you to transfer the case to them. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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When you transfer the company’s COTAX record, entries on any work list for which your office is responsible are also automatically transferred to the new office and the case is entered on LNTC (List of New and Transferred Cases) in the new office.

See:

  • COM41021 for a list of forms relevant to this subject
  • COM41022 for a list of functions to use in particular situations.