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HMRC internal manual

COTAX Manual

From
HM Revenue & Customs
Updated
, see all updates

COTAX Manual: recent changes

Below are details of the amendments that were published on 4 April 2011 (see the update index for all updates)

Page Details of update
   
COM024 Subject deleted (Capture CTE data list)
COM200 Functions deleted (CCTS, CCTV)
COM251 Updated for COTAX Role Authoriser
COM252 Updated for COTAX Role Authoriser and new TIDO Operator role
COM1001 Updated to reflect CT Online process changes
COM1021 Updated for reference to Caseflow
COM1070 Updated to correct work list reference
COM2010 Updated to improve clarity
COM2012 Updated to clarify treatment of an e-filed return where COTAX record shows company as dormant
COM2020 Updated for changes to CT204 process
COM2022 Function list expanded
COM2023 Updated to clarity DRCL process
COM10100 Updated for withdrawal of extra statutory concession B46 - automatic penalties for late company tax returns
COM10106 Updated to clarify appeals process
COM11012 Updated to clarify LASO process
COM20200 Updated to remove redundant AC references
COM22012 Minor changes to improve clarity
COM22030 Updated to reflect CT Online process changes
COM22031 Updated to reflect CT Online process changes
COM23000 Changes to subject titles
COM23001 Updated to reflect CT Online process changes
COM23010 Updated to reflect CT Online process changes
COM23012 References to CCTE & CCTS removed
COM23020 Updated to reflect CT Online process changes
COM23030 Updated to reflect CT Online process changes
COM23050 Updated to reflect CT Online process changes
COM23060 Examples updated
COM23110 Updated to reflect CT Online process changes
COM23140 Updated to reflect CT Online process changes
COM23150 Updated to reflect CT Online process changes
COM23151 Updated to reflect CT Online process changes
COM23161 Deleted
COM23170 Minor changes to improve clarity
COM23171 Minor changes to improve clarity
COM23180 Updated to reflect CT Online process changes
COM23190 Updated for process changes to gathering statistical data
COM31000 Section renamed to ‘Allocation of COTAX and CT Online user roles’; subjects renamed
COM31001 Updated to cover allocation of COTAX and CT Online user roles
COM31010 Updated to cover allocation of COTAX and CT Online user roles
COM31020 Updated to cover allocation of COTAX and CT Online user roles
COM31030 Updated to cover allocation of COTAX and CT Online user roles
COM31040 Updated to cover allocation of COTAX and CT Online user roles
COM31050 Updated to cover allocation of COTAX and CT Online user roles: this content was previously at COM31060. The content that was previously at COM31050 (SRS requests for Cotax or CT online roles) has now been deleted.
COM40001 Updated for SAFE process changes
COM40010 Updated for automated company setting up process changes
COM40021 List of forms updated for SAFE process changes
COM40070 Updated for process changes
COM40072 Updated for automated company setting up process changes
COM40074 Updated for CT61 process changes
COM40075 Updated for CT61 process changes
COM41000 Change of section title
COM41001 Updated to meet departmental publishing standards (terms such as: ‘owning’ office, ‘ownership’, etc replaced by ‘responsible’ office, etc)
COM41010 Updated to meet departmental publishing standards (terms such as: ‘owning’ office, ‘ownership’, etc replaced by ‘responsible’ office, etc)
COM41020 Updated to meet departmental publishing standards (terms such as: ‘owning’ office, ‘ownership’, etc replaced by ‘responsible’ office, etc)
COM41024 Updated to meet departmental publishing standards (terms such as: ‘owning’ office, ‘ownership’, etc replaced by ‘responsible’ office, etc)
COM41025 Updated to meet departmental publishing standards (terms such as: ‘owning’ office, ‘ownership’, etc replaced by ‘responsible’ office, etc)
COM41026 Updated to meet departmental publishing standards (terms such as: ‘owning’ office, ‘ownership’, etc replaced by ‘responsible’ office, etc)
COM41030 Updated to meet departmental publishing standards (terms such as: ‘owning’ office, ‘ownership’, etc replaced by ‘responsible’ office, etc)
COM41034 Updated to meet departmental publishing standards (terms such as: ‘owning’ office, ‘ownership’, etc replaced by ‘responsible’ office, etc)
COM41035 Updated to meet departmental publishing standards (terms such as: ‘owning’ office, ‘ownership’, etc replaced by ‘responsible’ office, etc)
COM41040 Deleted
COM41041 Deleted
COM41042 Deleted
COM41050 Deleted
COM41051 Deleted
COM41060 Deleted
COM41061 Deleted
COM41062 Deleted
COM41063 Deleted
COM41064 Deleted
COM42000 New subjects added
COM42001 Updated to clarify process
COM42010 Updated to clarify process
COM42100 New subject added
COM42101 New action guide added
COM45010 Updated to clarify process
COM45013 Updated to clarify process
COM45031 Updated to clarify process
COM45040 Updated to cover manual issue of CT41G
COM45041 Updated to cover manual issue of CT41G
COM45061 Updated to clarify and expand process guidance
COM60040 Updated to reflect mandatory electronic filing
COM60050 Updated to reflect mandatory electronic payment
COM71000 Deletion of subjects COM71070 ‘Enquiry requiring change of return version’ and COM71071 ‘Enquiry requiring change of return version (Action Guide)’
COM71001 Updated for Caseflow
COM71010 Updated for Caseflow
COM71013 Updated for Caseflow
COM71061 Updated for Caseflow
COM71070 Deleted
COM71071 Deleted
COM71092 Updated for Caseflow
COM71093 Updated for Caseflow
COM71121 Updated for Caseflow
COM90001 Updated to reflect mandatory electronic payment of CT and CT-related liabilities
COM90020 Updated to reflect mandatory electronic payment of CT and CT-related liabilities
COM90030 Updated to reflect mandatory electronic payment of CT and CT-related liabilities
COM90033 Updated to reflect mandatory electronic payment of CT and CT-related liabilities
COM91010 Updated to reflect mandatory electronic payment of CT and CT-related liabilities
COM92000 Changes to subject titles
COM92001 Updated with information about the RCS Payment Store.
COM92010 Change of subject title; updated for process changes
COM92011 Updated table of functions
COM92012 Updated to cover Trace Payment function in RCS
COM92020 Deleted
COM92021 Change of subject title; updated for process changes
COM92030 Deleted
COM92031 Updated for process changes
COM93000 Deleted: entry in Main contents page has been updated to reflect where to find relevant guidance
COM93001 Deleted: Introduction
COM93010 Deleted: General considerations of a time to pay proposal
COM93020 Deleted: Proposal received in banking operations
COM93021 Deleted: Proposal received in banking operations (Action Guide)
COM93030 Deleted: Proposal received in network office
COM93031 Deleted: Proposal received in network office (Action Guide menu)
COM93032 Deleted: Proposal received in debt management office (Action Guide)
COM93033 Deleted: Proposal received in office responsible for the company (Action Guide)
COM93040 Deleted: Post dated cheques received in debt management office
COM93041 Deleted: Post dated cheques received in debt management office (Action Guide)
COM94013 Minor changes to improve clarity
COM94020 Minor changes to improve clarity
COM94021 Updated for process changes
COM95080 Updated to reflect current CT600 return form box numbers
COM110001 Updated to reflect mandatory electronic payment of CT and CT-related liabilities
COM110020 Updated to reflect mandatory electronic payment of CT and CT-related liabilities
COM110050 Minor changes to improve clarity
COM110052 Minor changes to improve clarity
COM110080 Minor changes to improve clarity
COM110090 Minor changes to improve clarity
COM110170 Updated for process change to setting up oil and gas companies
COM123020 Updated to cover fraudulently cashed payable orders
COM123021 Updated to include RF1449A / RF1960 forms
COM123030 Updated to cover fraudulently cashed payable orders
COM123040 Updated to cover fraudulently cashed payable orders
COM123042 Updated to include RF1449A / RF1960 forms
COM123050 Updated to cover fraudulently cashed payable orders
COM123052 Updated to include RF1449A / RF1960 forms
COM125000 Subjects renamed
COM125001 Updated to meet departmental publishing standards (terms such as: ‘owning’ office, ‘ownership’, etc replaced by ‘responsible’ office, etc)
COM125020 Subject renamed
COM125021 Subject renamed
COM125022 Subject renamed
COM125030 Subject renamed
COM125031 Subject renamed
COM125032 Subject renamed
COM125033 Subject renamed
COM125050 Subject renamed
COM125051 Subject renamed
COM125052 Subject renamed
COM125053 Subject renamed
COM125054 Subject renamed
COM125060 Subject renamed
COM125061 Subject renamed
COM125062 Subject renamed
COM125063 Subject renamed
COM125064 Subject renamed
COM125073 Subject renamed
COM125100 Subject renamed
COM125101 Subject renamed
COM125102 Subject renamed
COM125110 Subject renamed
COM125111 Subject renamed
COM125112 Subject renamed
COM125120 Subject renamed
COM125121 Subject renamed
COM125122 Subject renamed
COM126000 Subject renamed
COM126040 Updated references to Repayment Security Authoriser
COM126050 Updated to clarify process
COM126051 Construction Industry Scheme guidance added
COM126071 Updated references to Repayment Security Authoriser
COM126091 Minor updates to clarify process
COM126101 Additional advice about multiple online returns
COM126113 Subject renamed
COM130000 Subjects deleted
COM130001 Updated to reflect mandatory electronic payment of CT and CT-related liabilities
COM130010 Updated to reflect mandatory electronic payment of CT and CT-related liabilities
COM130021 Updated to reflect mandatory electronic payment of CT and CT-related liabilities
COM130030 Updated to reflect CT Online processes
COM130035 Updated to reflect CT Online processes
COM130040 Updated to reflect CT Online processes
COM130045 Updated to reflect CT Online processes
COM130060 Updated to reflect mandatory electronic filing
COM130090 Updated to reflect mandatory electronic filing
COM130130 Updated to reflect mandatory electronic filing
COM130140 Updated to reflect mandatory electronic filing
COM130150 Updated to reflect mandatory electronic filing
COM130170 Example updated
COM130175 Updated for online filing
COM130177 Updated for online filing
COM130190 Deleted
COM130200 Deletion of references to microfiche
COM130230 Deleted
COM130235 Deleted
COM131000 Subjects deleted
COM131001 Reference to CTCS deleted
COM130012 References to XBRL updated to iXBRL
COM131030 Subject deleted
COM131031 Subject deleted
COM131041 Numerous returns processing changes involving online returns
COM131050 Updated for electronic filing
COM131060 Updated for electronic filing
COM131061 Updated for the Global Batching System
COM132000 Subjects deleted and renamed
COM132001 Updated for mandatory electronic filing
COM132010 Subject deleted
COM132011 Minor updates
COM132020 Subject deleted
COM132021 Minor updates
COM132023 Subject deleted
COM132024 Subject deleted
COM132025 Subject deleted
COM132030 Subject deleted
COM132031 Subject deleted
COM132034 Updated for online filing and caseflow
COM132035 Updated for online filing
COM132040 Updated for online filing
COM132050 Subject renamed and substantially updated
COM132051 Action guides renamed
COM132052 Subject renamed and substantially updated
COM132053 Subject renamed and substantially updated
COM132054 Layout improved
COM132062 Layout improved
COM132065 Subject deleted
COM132067 Redundant text deleted
COM132068 Updated printing instructions
COM132070 Subject renamed and updated for online filing and BGN012/11 ‘Managing the Transition’
COM132071 Subject renamed and substantially updated for online filing and BGN012/11 ‘Managing the Transition’
COM133020 Updated to reflect mandatory electronic filing