COTAX Manual

COM42071 - Case records: maintaining case records: Special Rules For Output If A Capacity Is Present

Where a capacity is present on the company record, the computer issues the following in accordance with the table below 

• CT Pay and File assessments 

• Any CTSA assessment type 

• Penalty determinations 

• Revenue Determinations 

• Notices to Deliver
  

Type of Company	Type of Capacity Present	Original issued to	Copy issued to
Authorised Unit Trust	Trustee	Trustees	Any agent for whom form 64-8 (New) is in force
Branch of overseas company trading in the UK	Agent of a Non-Resident Company	The UK branch or agency	Any agent for whom form 64-8 (New) is in force
Company in administration	Administrator	The company	The Administrator
Company in liquidation	Liquidator	The company	The Liquidator
Company in Receivership	Receiver	The company	The Receiver
All other companies	None	The company	Any agent for whom form 64-8 (New) is in force

Please note that: Where a formal notice is shown in the third column as being sent to ‘the company’, it is addressed to the company at: 

• the Registered Office address 

• if that address is RLS any communication address held on the COTAX record 

There is no provision for the issue of copy Notices to Deliver.