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HMRC internal manual

COTAX Manual

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HM Revenue & Customs
Updated
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Case records: records work lists: case records change list (CRCL) (Action Guide)

To deal with cases on the Change Name and Address work list in the CT responsible office consider steps 1 - 63 below. This guide is presented as follows.

Initial action Steps 1 - 2
   
Change of name / address Step 3
Name too long Steps 4 - 9
Name has invalid characters Steps 10 - 12
Address too long Steps 13 - 15
Address has invalid characters Steps 16 - 19
Invalid postcode Steps 20 - 25
Update for ceased case Steps 26 - 30
Incomplete record Steps 31 - 34
Possible insolvency - review Steps 35 - 43
Possible insolvency end date - review Steps 44 - 45
Struck off date received Steps 46 - 48
Amended record duplicate CRN on COTAX Steps 49 - 54
Restore to Companies House register Steps 55 - 59
New address Welsh signal set Steps 60 - 63

Initial action

  1.  Use function CRCL (Case Records Change List), then select the entry that you want to work.

  2.  Select the [View] button to see all available details for the case.

Where only the ‘change of name’ and / or the ‘change of address’ indicator is ‘Y’ follow step 3.

Change of name / address {#IDAM4N4B}

  1.  Where this is the only reason for the case being on the work list no action is required. Delete the case from the work list.

Name too long {#IDAC5N4B}

  1.  The new name received from Companies House exceeds the 56 characters COTAX can hold. The first 56 characters of the name have been automatically entered on to the COTAX record.

  2.  Use function VTPR (View Taxpayer Records) to view the note that has been automatically recorded with a PID of 1111111 giving full details of the name.

  3.  Where the name cannot be abbreviated more easily than using ‘Co’ for company and ‘Ltd’ for limited, refer the case to a Technical Caseworker or CT Co-ordinator to agree the abbreviated name.

The Technical Caseworker or CT Co-ordinator should try to agree an acceptable alternative name with the company.

  1.  Where you are unable to reach agreement you should use an abbreviated name that:
  • meets, as far as possible, any objections raised by the company
  • avoids any confusion with any other similarly named company.
  1.  Use function ACNA (Amend Company Name / Address) to amend the name to the agreed abbreviated name.

  2.  Check if the case is on CRCL for any other reason and where it is, take the appropriate actions before deleting it from the work list.

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Name has invalid characters

  1.  The new name received from Companies House includes characters that COTAX cannot accept, for example £ and €. The name has been automatically updated in COTAX and the invalid characters replaced with ‘?’.

  2.  You should:

  • check Companies House records to find out the missing character or characters, then contact the company to agree an abbreviation or alternative which is mutually acceptable
  • use function ACNA (Amend Company Name / Address) to amend the name.
  1.  Check if the case is on CRCL for any other reason and where it is, take the appropriate actions before deleting it from the work list.

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Address too long

  1.  The new registered office address received from Companies House is longer than COTAX can accept in full.

The truncated address has been automatically entered on to the COTAX record.

  1.  Use function VTPR (View Taxpayer Records) to view the note that has been automatically recorded with a PID of 1111111 giving full details of the address and use function ACNA (Amend Company Name / Address) to amend the address using acceptable abbreviations that will ensure that any output is sent to the correct address.

  2.  Check if the case is on CRCL for any other reason and where it is, take the appropriate actions before deleting it from the work list.

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Address has invalid characters

  1.  The new registered office address received from Companies House includes characters that COTAX cannot accept, for example £ and €. The address has been automatically updated in COTAX and the invalid character replaced with ‘?’.

  2.  You should check Companies House records to find out the missing character or characters.

  3.  Use function ACNA (Amend Company Name / Address) to enter an acceptable alternative that will ensure that any output is sent to the correct address.

  4.  Check if the case is on CRCL for any other reason and where it is, take the appropriate action before deleting it from the work list.

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Invalid postcode

  1.  An amended postcode has been received from Companies House that is invalid.

COTAX has not updated the record with the new address.

  1.  Check Companies House records to find the new address and postcode that has been supplied by the company.

  2.  Use the internet or contact the company to confirm the correct postcode.

  3.  When you find the correct postcode and it is different to the one held at Companies House, use function ACNA (Amend Company Name / Address) to enter the full address and postcode.

  4.  Where the postcode you find is the same as at Companies House and COTAX will not accept it, contact the CT Business Helpdesk (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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Update for ceased case

  1.  An update to the designatory details has been received from Companies House and the COTAX record shows the company as struck off.

  2.  Check Companies House records using the CRN (Companies Registration Number) to make sure the correct COTAX record has been updated.

  3.  If the incorrect record has been updated then you should:

  • use function TRCT (Trace CT Taxpayer) to find the correct company
  • use function ACTP (Amend CT Payer Details) to correct the CRN so that future updates are made to the correct company record
  • compare the COTAX record with Companies House to find the data that has been amended and then update the correct COTAX record. If necessary, refer the case to a CT Co-ordinator, for example where the AP structure needs to be amended
  • use function ACTP (Amend CT Payer Details) to remove the CRN from the incorrect record so that future updates are not made to the wrong company record.
  1.  If the correct record has been updated you should check the Companies House record to see if the company has been struck off.

Where the company has not been struck off:

  • use function ACTP (Amend CT Payer Details) to remove the struck off date then
  • use function DAPD (Display AP Details) to check the AP structure is correct. Where it needs to be amended, refer the case to a CT Co-ordinator.

If the company is struck off at Companies House, you need take no further action.

  1.  Check if the case is on CRCL for any other reason and where it is, take the appropriate action before deleting it from the work list.

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Incomplete record

  1.  An update has been received to the companies registered office address, but it only contains one line of address.

  2.  Check the Companies House record for the missing address details.

  3.  Where Companies House holds the details use function ACNA (Amend Companies Name and Address) to update the COTAX record.

  4.  Where Companies House does not hold any further details use the internet to trace the company and contact them to:

  • confirm the full Registered Office address
  • ask them to notify Companies House of the details.

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Possible insolvency - review

  1.  Companies House have received the start date for one of the following:
  • liquidation
  • voluntary arrangement
  • receivership
  • administration.

These details have not previously been recorded on COTAX and the update has not been automatically recorded.

  1.  Check Companies House records to find the type of insolvency that has been received by selecting ‘insolvency history’.

  2.  If the name and address of the insolvency practitioner is not shown on the Companies House record:

  • telephone Companies House (This content has been withheld because of exemptions in the Freedom of Information Act 2000)  to obtain the details
  • use function NOTE to show you have done so then go to step 38.
  1.  Where the insolvency type is shown as ‘Receivership Section 38’, use function NOTE to make a case note on the record and then delete the case from the work list.

For all other types of insolvency go to step 39.

Refer to the Insolvency Manual for further information about insolvencies.

  1.  Use function ACTP (Amend CT Payer Details) to update the record with the insolvency details from Companies House or the Scottish Register of Bankruptcies.

  2.  Refer the case to a CT Co-ordinator to check the correct AP structure has been created. See COM1020 and COM1030 for guidance.

  3.  Except in voluntary arrangement cases, use function MRSC (Maintain Repayment / Reallocation Signals) to set the ‘no repayment’ signal.

  4.  In creditors’ voluntary liquidation and compulsory liquidation cases, for pre liquidation accounting periods use:

  • function MPEN (Maintain Penalty Signals) to set the ‘no penalty required’ signal to ‘Y’ for each outstanding AP
  • function RAMA (Record / Amend Assessment) to set the ‘no determination required’ signal to ‘Y’ for each outstanding AP.

Once the insolvency details have been entered on the COTAX record, check if the case is on CRCL for any other reasons. Where it is, take the appropriate action before deleting it from the work list.

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Possible insolvency end date - review

  1.  Companies House have received the end date for one of the following:
  • liquidation
  • voluntary arrangement
  • receivership
  • administration.

The COTAX record has not been automatically updated with these details.

  1.  Pass the case to a Technical Caseworker to review the case, specifically to consider the outstanding liabilities, returns, AP structure and designatory contact details.

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Struck off date received

  1.  A struck off date has been received from Companies House and a date has already been entered on COTAX.

  2.  Use function ACTP (Amend CT Payer Details) and update the COTAX record with the new date.

  3.  Check if the case is on CRCL for any other reason and where it is, take the appropriate action before deleting it from the work list.

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Amended record duplicate CRN on COTAX

  1.  An amendment to the designatory data has been received from Companies House and the CRN (Company Registration Number) exists on more than one COTAX record.

Neither COTAX record has been updated with the amended data and there is a work list entry for each company.

  1.  Check Companies House records to find the correct company and note the details that have been amended.

  2.  Use the appropriate function to update the correct COTAX record with the amendments.

  3.  Use the Companies House site to find the correct CRN for the second record.

  4.  Use function ACTP (Amend CT Payer Details) to correct the CRN.

  5.  Check if the case is on CRCL for any other reason and where it is. take the appropriate action before deleting it from the work list.

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Restore to Companies House register

  1.  A company that was previously struck off has been reinstated at Companies House and restored to the register.

A company is only restored to the register by Companies House where there is:

  • a substantial amount of firm tax or unassessed liability
  • firm evidence of substantial tangible free assets
  • a good reason for restoration of the company.

You should note that, where the original name of the company has been taken by another company before the restoration, the name of the restored company is shown at Companies House as the CRN Ltd. This is the correct name for the restored company and you should enter it on the COTAX record.

  1.  Pass the case to the Technical Caseworker to check whether any future action is required, specifically to consider the AP structure, outstanding returns and liabilities.

  2.  Where there is any suggestion of either Fleming (HMRC website) or a VAT repayment as the reason for reinstatement, pass the case to the Fleming Co-ordinator in Dundee CT Services.

  3.  Compare the COTAX record to the details held by Companies House and:

  • use function ACTP (Amend CT Payer Details) to remove the struck off date
  • use function MAPD (Maintain AP Dates) to set up the correct AP structure. In particular, if the company was dormant when the ceased date was entered on the record and the end date of the dormancy has now passed, you must make sure that the dormancy is extended or a new live AP created
  • check that the correct company name and Registered Office address are held on COTAX and where necessary update the details using function ACNA (Amend Company Name and Address)
  • check that any existing tax charges and penalties are correct and if necessary amend them using functions RAMA (Raise / Amend Assessment) and PPEN (Prepare Penalty Determination)
  • ensure that any new charges are raised using functions RAMA and PPEN
  • liaise with DMB to ensure that any remissions are removed and that they have the case working with them in order to pursue any outstanding debts
  • establish the reason for reinstatement and consider referral to the intervention team or RIS for further review.
  1.  Check if the case is on CRCL for any other reason and where it is, take the appropriate action before deleting it from the work list.

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New address Welsh signal set

  1.  A new registered office address has been received from Companies House and the ‘language’ signal is set to ‘W’.

The COTAX record has not been automatically updated with the new address.

All Welsh language cases are dealt with by the Welsh Contact Centre, Porthmadog office 291414.

  1.  Send the new details to:

HMRC Welsh Contact Centre

Tŷ Moelwyn

Tros y Bont

Porthmadog

Gwynedd

LL49 9AB

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  1.  If a case appears on CRCL for any other office other than 291414, you should contact the Welsh Contact Centre to establish if it is a genuine Welsh language case and if appropriate, use function TRCA (Transfer Case) to transfer it to that office.

  2.  Check if the case is on CRCL for any other reason and where it is, take the appropriate action before deleting it from the work list.Check if the case is on CRCL for any other reason and where it is, take the appropriate action before deleting it from the work list.