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HMRC internal manual

COTAX Manual

From
HM Revenue & Customs
Updated
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Case records: records work lists: list of new and transferred cases (LNTC) (Action Guide)

To deal with cases on the LNTC work list in the CT responsible office consider steps 1 - 53 below.

Notes:

  1. COTAX does not issue form CT41G automatically when it puts cases on this work list for review. It is therefore very important that you deal with the work list daily and issue form CT41G using function ACTP (Amend CT Payer Details) for each new company entered on it. Until this form is issued, the company does not know its UTR and is unable to contact us or register to use our online services.
  2. The list shows both new and transferred cases. Transferred records show a transferring office ID and date record transferred, but new companies do not.

This guide is presented as follows.

Initial action Steps 1 - 2
   
Name too long Steps 3 - 9
Name has invalid characters Steps 10 - 14
Address too long Steps 15 - 19
Address has invalid characters Steps 20 - 26
Incomplete record Steps 27 - 30
No postcode Steps 31 - 36
New case - duplicate CRN Steps 37 - 41
No associated office Steps 42 - 48
Transferred case Steps 49 - 53

Initial action

1. Sort the list into date order by using the sort options so you can deal with the oldest cases first.
   
2. Select the [View] button to see all available details for the case.

Name too long

3. 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.
   
4. 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.
5. 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.
6. 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.  
7. Use function ACNA (Amend Company Name / Address) to amend the name to the agreed abbreviated name.
8. Use function ACTP (Amend CT Payer Details) to issue form CT41G.
9. Delete the case from the work list.

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Name has invalid characters

10. The new name received from Companies House includes characters that COTAX cannot accept, such as £ and €. The name has been automatically entered in COTAX and the invalid characters replaced with ‘?’.
   
11. You should:
  * check Companies House records to find out the missing character or characters
  * contact the company to agree an abbreviation or alternative which is mutually acceptable.
12. Use function ACNA (Amend Company Name / Address) to amend the name.
13. Use function ACTP (Amend CT Payer Details) to issue form CT41G.
14. Delete the case from the work list.

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Address too long

15. The new registered office address received from Companies House is longer than COTAX can accept in full.
   
  COTAX has automatically truncated the address and entered it on to COTAX.
16. Use function VTPR (View Taxpayers Records) and view the note that has been automatically recorded with a PID of 1111111 giving full details of the registered office address.
17. Use function ACNA (Amend Company Name / Address) to amend the address using acceptable abbreviations that will ensure any output is sent to the correct address.
18. Use function ACTP (Amend CT Payer Details) to issue form CT41G.
19. Delete the case from the work list.

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Address has invalid characters

20. The new registered office address received from Companies House includes characters that COTAX cannot accept, such as £ and €. The address has been automatically updated in COTAX and the invalid character replaced with ‘?’.
   
21. Use VTPR to check if the company is an Industrial Provident Society with the ‘IP’ or ‘RS’ prefix displayed before the company registration number.
  * Where it is go to step 22.
  * Where it isn’t go to step 23.
22. Check the FSA website and use the search facility to find the details of the company and then:
  * use function ACTP to enter the correct prefix of either ‘IP’ or ‘RS’ (England and Wales), ‘NP’ (Northern Ireland) or ‘SP’ (Scotland) along with the suffix in the CRN fields
  * use function ACTP to amend the company status code to ‘S’ or ‘O’ if the prefix is ‘RS’
  * use ACNA to enter the correct registered office address.
23. Check Companies House records to find out the missing character or characters.
24. Use function ACNA (Amend Company Name / Address) to enter an acceptable alternative that will make sure any output is sent to the correct address.
25. Use function ACTP (Amend CT Payer Details) to issue form CT41G.
26. Delete the case from the work list.

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Incomplete record

27. A new company has been set up automatically from Companies House and the record details are not complete.
   
28. Use function VTPR (View Taxpayer Record) to identify the details that are missing and compare them with the data held at Companies House.
29. Use function ACTP (Amend Company Payer Details) to enter the missing details and issue form CT41G.
30. Delete the case from the work list.

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No postcode

31. A new company has been set up and:
  • the postcode is missing from the record or
  • the record is for a case with an ‘FC’ Company Registration Number.    
         
      32. Use function VTPR (View Taxpayers Records) to view the record.
  • Where the company has a normal CRN, go to step 33.
  • Where the company has an ‘FC’ CRN, go to step 34.    
      33. Where the address is abroad, use function ACNA (Amend Company Name / Address) to set the ‘abroad’ signal to ‘Y’.

If the address is in the UK and the postcode is missing: | |   | * check Companies House to see if their record includes a postcode and if it does not , use the internet to find it * use function ACNA (Amend Company Name / Address) to enter the postcode you have found.

Go to step 35.    
  34. If the case has an ‘FC’ Company Registration Number, check Companies House to find the address of the UK establishment and enter it on the record using function ACNA (Amend Company Name / Address).
    Go to step 35.
  35. Use function ACTP (Amend CT Payer Details) to issue form CT41G.
  36. Delete the case from the work list.

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New case - duplicate CRN

37. A new company has been set up and the CRN (Company Registration Number) received from Companies House is already on another COTAX record.
   
  A new COTAX record has been automatically created without recording the CRN.
38. Use VTPR (View Taxpayer Record) to view the existing COTAX record, noting the CRN that has been entered.
39. Check Companies House to find the correct CRN for the existing COTAX record.
40. Use function ACTP (Amend CT Payer Details) to:
  • enter the correct CRN on the existing record
  • enter the CRN on the new company record
  • issue form CT41G.    
      41. Delete the entry from the work list.

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No associated office

42. A new company has been set up and COTAX has been unable to link an associated office with the postcode.

Check the correct postcode has been entered on to COTAX.

  • Where the postcode is incorrect go to step 43.
  • Where the postcode is correct, go to step 46.    
         
      43. Enter the correct postcode using function ACNA (Amend Company Name / Address).
      44. Use function ACTP (Amend CT Payer Details) to issue form CT41G.
      45. Use function TRCA (Transfer Case) to transfer the case to the correct responsible office if required.
      46. Where the postcode is correct contact the Business Help Desk (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) to report the problem and find the correct responsible office.
      47. Use function TRCA (Transfer Case) to transfer the case to the correct responsible office as advised by the Business Help Desk.
      48. Delete the work list entry.

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Transferred case

49. A company record has been transferred to your office.
   
50. Use function VTPR (View Taxpayer) and check the case notes to see why the record has been transferred to you.
51. If appropriate, prepare a file.
52. Refer the case to a CT Co-ordinator to deal with the reason the case has been transferred to your office.
53. Delete the case from the work list.