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HMRC internal manual

COTAX Manual

Case records: maintaining case records: temporary address used by debt management

Debt Management Offices may accept requests from companies to send payment applications to a temporary address for a short period.

In such cases do not amend the normal company address but use function ACOM (Amend Communication Details) to enter the temporary address onto COTAX.

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