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HMRC internal manual

COTAX Manual

From
HM Revenue & Customs
Updated
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Case records: maintaining case records: address displayed on COTAX screens

COTAX can hold four types of address on a company record as follows.

  • The company address, which is either the Registered Office address or, where the company is not registered under the Companies Acts, the main address or principal place of business.
  • A communication address.
  • A capacity address.
  • An agent’s address.

Company address or communication address 
Capacity address 
Agent address 
Viewing addresses 

Company address or communication address

Screens in COTAX show either the company address or communication address, or indicate that the address is RLS as shown in the table below. The table shows the address displayed in functions primarily used in CT responsible offices.

Circumstances Address Displayed
   
Company address is not RLS. Company address.
Company address is RLS and communication address held and is not RLS. Communication address.
Company address is RLS and communication address held but is also RLS, or no communication address is held. Company address but shown as RLS.

The address shown in functions primarily used in the CT Unit Cumbernauld and Debt Management Offices is as follows.

Circumstances Address Displayed
   
Communication address held. Communication address.
Communication address not held. Company address.
Communication address is held but it is RLS and company address is not RLS. Company address.
Communication address is held but it is RLS and main address is also RLS. Communication address but shown as RLS.

Capacity address

COTAX can hold the address of a person or body responsible for the liability of the company, for example a liquidator, administrator or receiver.

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Agent address

Where an agent is acting, the agent’s address is shown on screens where output to an agent is appropriate.

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Viewing addresses

All addresses held on the COTAX record can be viewed in function VTPR (View Taxpayer).

See COM42012 for a list of functions to use in particular situations.