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.