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HMRC internal manual

COTAX Manual

CT online services: CT online services overview: CT View L and P

The Corporation Tax View Account facility within CT Online Services allows companies and their agents to view their financial transactions with HM Revenue & Customs. This is a representation of the payment and liability details held in COTAX function VPPD (View Payment and Posting Details), presented in a way that is more meaningful to our customers. Details are shown for APs ending on or after 1 October 1993.

There is also the facility to help companies ‘Find a payment’ they have made and identify to which AP it has been allocated.

The nominated company in a Group Payment Arrangement (GPA) can also view the liabilities and payments held for the GPA.


  • COM61000 onwards for further information on the service
  • COM60031 for a list of functions to use in particular situations.