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HMRC internal manual

COTAX Manual

Case records: maintaining case records: address to which COTAX output is issued

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

  • 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.

CT responsible office - COTAX output

COTAX issues output to the company address unless it is RLS. If the company address is RLS, it issues output to the communication address, if held.

There are special rules for output if a capacity is present (Word 48KB) on the company’s record.

If an agent is acting and a form 64-8(New) is held, copy output is sent to the agent.

Copy notices to deliver are not sent to agents, but COTAX sends a monthly list to all agents showing clients to whom notices to deliver have been sent, whether or not a form 64-8(New) is held. The details are sent to:

  • the current agent acting for the company at the time when the notice was prepared, or exceptionally, where there is a period of agent responsibility or
  • the agent acting for the period of responsibility into which the specified period end date falls at the time the notice was prepared.

The list shows the:

  • name
  • UTR
  • client reference
  • specified period
  • date of issue.

Recovery office - COTAX output

The order of precedence for output to the company is as follows.

  • Communication address.
  • Company address.
  • Agent address.

If the appropriate address held on the company’s record is RLS, COTAX uses the next available address.


  • COM42011 for a list of forms relevant to this subject
  • COM42012 for a list of functions to use in particular situations.