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HMRC internal manual

COTAX Manual

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HM Revenue & Customs
Updated
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Case records: maintaining case records: abbreviations to use in COTAX notes

Common abbreviations are used to make sure that COTAX notes you make using function NOTE (Case Notes) are short and informative. The following table shows the agreed abbreviations.

Reason for note Note to be made Date to be included
     
Company has requested their UTR. UTR req - ltr issd None
Company has requested a payment reference. Pmt ref req None
You have established that the company is dormant. Co dorm None
You have changed the AP structure. Req Amend APs to [new ape]
You have been advised that a new agent is acting and have requested a 64-8. Adv new 64-8 needed None
You have received a new communication address. ACOM upd None
Company has not received an issued repayment and you have referred the case to a band O. Repay not recd None
Company has been dissolved. If shown on Companies House record, enter the date in ACTP. If not, make a note. Co disslvd Struck off date
Company has not received a CT41G. CT41G reissued per ACTP None
Company has not received a PIN and you have contacted the OSH. Online PIN not recd None
Reallocation of misallocated payment requested between APs and you have advised the CT Unit Cumbernauld. Req Realloc pmt None
Company has requested a Certificate of Residence. CoR None
Company is pursuing ESC C16 application and you have referred the case to an HO. ESC C16 None
Company has requested a Tax Compliance Certificate and you have referred the case to a band O. Tax Comp Cert None
Loss carry-back claim received and you have referred the case to a band O or requested claim in writing. Loss c/b from [ape] to [ape]
Terminal loss relief claim received that you have passed to an HO. Term loss relief from [ape] to [ape]
Group relief claim that you have referred to an HO, or Accounts Office if it is a group payments case. Group relief  
Company has appealed in writing against a late filing penalty. Pen appeal [ape]
Company has asked why HMRC has objected to striking off. Query s/off obj  
Company has problems with online filing and you have passed the case to a band O, an HO or OSH. Online filing problems [ape of return being filed]
Company is pursuing a S458 relief claim and you have referred the case to an HO. S458 relief [ape]
Tax is due, company cannot pay in full and you have telephoned DMB. TTP [ape]
Tax is becoming due, company cannot pay in full and you have telephoned BPSS. TTP [ape]
Company has requested a filing date extension and you have referred the case to a band O. Filing ext req [ape]
You have received a liquidation clearance request and you have referred the case to a band O. Liq’n clearance req None