Case records: maintaining case records: company address used for output
COTAX normally issues output to the Registered Office address of the company where it is unrepresented. Where the company has an agent, changes were put into place on 19 September 2016 to save costs and to encourage the use of digital tax accounts. The following has more information on the issue of output.
CT620 ACK (acknowledgement of self assessment) and CT610 (important dates letter)
These forms are no longer issued as companies can check their digital tax account to make sure their self assessment has been recorded and to see the APs HMRC has on record.
All other versions of the CT620 and the CT211 (notice of penalty determination)
Where a company is unrepresented, the output is issued to the Registered Office address.
Where there is an authorised agent on the record then:
- if the Registered Office address matches the address of the agent, only the company copy is issued
- if the Registered Office address is different to the agent’s address, both the company and the agent receive a copy of the output.
CT205 (Return reminder)
Where a communication address is held, the CT205 is issued to it. Where no communication address is held then:
- where a company is unrepresented, they receive the CT205
- where there is an authorised agent on the record, then only the agent copy CT205A is issued.
Where a company is unrepresented, they receive the CT208.
Where there is an agent on the record, then only the agent copy CT208A is issued.
Notes and inserts
Notes are no longer issued with the CT211 (penalties), CT620 (assessments), CT630/CT631 (Group Payment Arrangements), CT220 (CTPF assessments), the CT600 budget insert has been withdrawn and the 64-4 (agent authorisation) is no longer sent with the CT41G (information for new companies). All these are available on the internet.
For all forms, if the Registered Office address is RLS, COTAX issues the output to the communication address if it is held. If both the Registered Office address and the communication address are RLS, the output is not issued.
When no address is available, follow the guidance at COM43000 onwards.
When a case with RLS addresses has output awaiting issue and you enter a new address on the record using functions ACNA (Amend Company Name / Address), ACAP (Add / Amend Acting In Capacity) or ACOM (Amend Communication Details), you see a screen listing output that COTAX cannot issue automatically. You should print off the list and pass it to a CT Co-ordinator to review the case and issue the output manually.
Further information is available at COM45000 onwards.