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HMRC internal manual

COTAX Manual

COTAX Manual: recent changes

Below are details of the amendments that were published on 21 September 2011 (see the update index for all updates)

Section Details of update  
     
COM10000 Subjects added  
COM10001 Material added about considering and managing postponements and standovers  
COM10013 Step added to action guide  
COM10023 Step added to action guide  
COM10030 Material added about actively managing postponements  
COM10033 Redundant material removed  
COM10040 Material added about actively managing postponements  
COM10050 Material added about considering and actively managing postponements  
COM10054 Additional points for decision makers and case owners  
COM10063 Guidance added about using HAPP to settle open appeals where no tax change arises in order to release postponed or stoodover tax for collection  
COM10070 Material added about decision makers considering informal standovers  
COM10072 Material added about actively managing informal standovers  
COM10100 Material added about identifying a case owner to actively manage a standover  
COM10105 Material added about identifying a case owner to actively manage a standover  
COM10112 Material added about BFing standovers on LASO to ensure they are actively managed  
COM10120 New information panel on actively managing postponements and standovers  
COM10121 New action guide on actively managing postponements and standovers  
COM11010 Material added about actively managing informal standovers  
COM11012 Material added about actively managing postponements and standovers  
COM23001 Reference to S419 ICTA 1988) (Close Company Loans to Participators) updated to S455 CTA 2010  
COM23013 Reference to S419 ICTA 1988) (Close Company Loans to Participators) updated to S455 CTA 2010  
COM23070 Reference to S419 ICTA 1988) (Close Company Loans to Participators) updated to S455 CTA 2010  
COM23071 Reference to S419(4) ICTA 1988) (Close Company Loans to Participators) updated to S458 CTA 2010  
COM23090 Penalty wording updated  
COM23091 Penalty wording updated  
COM23100 Reference to S419 ICTA 1988) (Close Company Loans to Participators) updated to S455 CTA 2010  
COM23130 Reference to S419 ICTA 1988) (Close Company Loans to Participators) updated to S455 CTA 2010. Material added about actively managing postponements and standovers  
COM23132 Material added about the SAFE Standovers Review List  
COM23150 Penalty wording updated  
COM23170 Advice added about not making Revenue Determinations for S455 CTA 2010 (formerly S419 ICTA 1988) (Close Company Loans to Participators) only. Penalty wording updated  
COM23171 Advice added about not making Revenue Determinations for S455 CTA 2010 (formerly S419 ICTA 1988) (Close Company Loans to Participators) only