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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 10 October 2011 (see the update index for all updates).

Page Details of update
   
COM252 Updated for role changes
COM253 Updated for role changes
COM312 Legislative changes
COM313 Legislative changes
COM321 New subject - CTA 2010
COM1080 Additional guidance about creating APs
COM1081 Additional guidance about creating APs
COM1140 Changes to improve readability
COM22010 Updated for process changes
COM30000 Reference to S419 ICTA 1988) (Close Company Loans to Participators) updated to S455 CTA 2010
COM30020 Reference to S419 ICTA 1988) (Close Company Loans to Participators) updated to S455 CTA 2010
COM30021 Reference to S419 ICTA 1988) (Close Company Loans to Participators) updated to S455 CTA 2010
COM30030 Changes to improve readability
COM30070 Changes to improve readability
COM30071 Forms details updated
COM30080 Changes to improve readability
COM30090 Changes to improve readability
COM30100 Reference to S419 ICTA 1988) (Close Company Loans to Participators) updated to S455 CTA 2010
COM30110 Reference to S419 ICTA 1988) (Close Company Loans to Participators) updated to S455 CTA 2010
COM31030 Additional guidance on reviewing user roles
COM43016 Note added about Tracing Unit in Banking Operations
COM45031 Updated for process changes
COM50113 Additional action guide step added to clarify process
COM53000 Subject titles updated for S458 CTA 2010
COM53001 References to S419(4) ICTA 1988) (Close Company Loans to Participators) updated to S458 CTA 2010
COM53011 References to S419(4) ICTA 1988) (Close Company Loans to Participators) updated to S458 CTA 2010
COM53013 References to S419 and S419(4) ICTA 1988) (Close Company Loans to Participators) updated to S455 and S458(5) CTA 2010
COM53120 References to S419 ICTA 1988) (Close Company Loans to Participators) and so on updated to S455 / S458 CTA 2010
COM53130 References to S419 ICTA 1988) (Close Company Loans to Participators) and so on updated to S455 / S458 CTA 2010
COM53140 References to S419 ICTA 1988) (Close Company Loans to Participators) and so on updated to S455 / S458 CTA 2010
COM53150 References to S419 ICTA 1988) (Close Company Loans to Participators) and so on updated to S455 / S458 CTA 2010
COM53160 References to S419 ICTA 1988) (Close Company Loans to Participators) and so on updated to S455 / S458 CTA 2010
COM53170 References to S419 ICTA 1988) (Close Company Loans to Participators) and so on updated to S455 / S458 CTA 2010
COM53180 References to S419 ICTA 1988) (Close Company Loans to Participators) and so on updated to S455 / S458 CTA 2010
COM53190 References to S419 ICTA 1988) (Close Company Loans to Participators) and so on updated to S455 / S458 CTA 2010
COM53200 References to S419 ICTA 1988) (Close Company Loans to Participators) and so on updated to S455 / S458 CTA 2010
COM80000 References to S419(4) ICTA 1988) (Close Company Loans to Participators) updated to S458 CTA 2010
COM80010 References to S419 ICTA 1988) (Close Company Loans to Participators) and so on updated to S455 / S458 CTA 2010
COM80011 References to S419(4) ICTA 1988) (Close Company Loans to Participators) updated to S458 CTA 2010
COM80013 References to S419 ICTA 1988) (Close Company Loans to Participators) and so on updated to S455 / S458 CTA 2010
COM80030 References to S419(4) ICTA 1988) (Close Company Loans to Participators) updated to S458 CTA 2010
COM80034 References to S419(4) ICTA 1988) (Close Company Loans to Participators) updated to S458 CTA 2010
COM80035 References to S419(4) ICTA 1988) (Close Company Loans to Participators) updated to S458 CTA 2010
COM80037 Subject title change and references to S419(4) ICTA 1988) (Close Company Loans to Participators) updated to S458 CTA 2010
COM80080 References to S419(4) ICTA 1988) (Close Company Loans to Participators) updated to S458 CTA 2010
COM80100 Additional guidance on supplementary tax on north sea oil companies
COM81010 References to S419(4) ICTA 1988) (Close Company Loans to Participators) updated to S458 CTA 2010
COM81011 References to S419(4) ICTA 1988) (Close Company Loans to Participators) updated to S458 CTA 2010
COM81013 References to S419 ICTA 1988) (Close Company Loans to Participators) and so on updated to S455 / S458 CTA 2010
COM81015 References to S419 ICTA 1988) (Close Company Loans to Participators) and so on updated to S455 / S458 CTA 2010
COM81016 References to S419 ICTA 1988) (Close Company Loans to Participators) and so on updated to S455 / S458 CTA 2010
COM82010 References to S419 ICTA 1988) (Close Company Loans to Participators) and so on updated to S455 / S458 CTA 2010
COM82020 References to S419(4) ICTA 1988) (Close Company Loans to Participators) updated to S458 CTA 2010
COM82021 References to S419(4) ICTA 1988) (Close Company Loans to Participators) updated to S458 CTA 2010
COM82031 References to S419 ICTA 1988) (Close Company Loans to Participators) and so on updated to S455 / S458 CTA 2010
COM82033 References to S419(4) ICTA 1988) (Close Company Loans to Participators) updated to S458 CTA 2010
COM90001 Reference to S419 ICTA 1988) (Close Company Loans to Participators) updated to S455 CTA 2010
COM90020 Reference to S419 ICTA 1988) (Close Company Loans to Participators) updated to S455 CTA 2010
COM90022 Reference to S419 ICTA 1988) (Close Company Loans to Participators) updated to S455 CTA 2010
COM94010 Updated for process changes
COM94013 Updated to cover bona vacantia and other points
COM94040 Updated for process changes
COM100001 Penalty wording updated
COM100013 References to S419 ICTA 1988) (Close Company Loans to Participators) and so on updated to S455 / S458 CTA 2010
COM100020 Penalty wording updated; references to ‘transitional’ and ‘non-transitional’ periods removed
COM100030 Penalty wording updated; references to ‘transitional’ and ‘non-transitional’ periods removed
COM100110 Penalty wording updated; references to ‘transitional’ and ‘non-transitional’ periods removed
COM101001 Penalty wording updated; references to ‘transitional’ and ‘non-transitional’ periods removed
COM101020 Penalty wording updated; new example showing full cycle of automatic late-filing penalties: references to ‘transitional’ and ‘non-transitional’ periods removed
COM101050 Penalty wording updated; new guidance on amending ‘unpaid tax’; references to ‘transitional’ and ‘non-transitional’ periods removed
COM101070 Penalty wording updated; references to ‘transitional’ and ‘non-transitional’ periods removed
COM101080 Penalty wording updated; references to ‘transitional’ and ‘non-transitional’ periods removed
COM101090 Penalty wording updated; references to ‘transitional’ and ‘non-transitional’ periods removed
COM101130 Penalty wording updated; references to ‘transitional’ and ‘non-transitional’ periods removed
COM101140 Examples updated; redundant wording removed
COM101150 Examples updated; redundant wording removed
COM102001 Redundant wording removed
COM102010 TIDO role added; penalty wording updated; references to ‘transitional’ and ‘non-transitional’ periods removed
COM102012 Penalty wording updated; references to ‘transitional’ and ‘non-transitional’ periods removed
COM121012 References to S419 ICTA 1988) (Close Company Loans to Participators) and so on updated to S455 / S458 CTA 2010
COM122010 Reference to S419 ICTA 1988) (Close Company Loans to Participators) updated to S455 CTA 2010
COM122013 Reference to S419 ICTA 1988) (Close Company Loans to Participators) updated to S455 CTA 2010
COM122014 Reference to S419 ICTA 1988) (Close Company Loans to Participators) updated to S455 CTA 2010
COM122022 Reference to S419 ICTA 1988) (Close Company Loans to Participators) updated to S455 CTA 2010
COM122033 References to S419 ICTA 1988) (Close Company Loans to Participators) and so on updated to S455 / S458 CTA 2010
COM122042 Reference to S419 ICTA 1988) (Close Company Loans to Participators) updated to S455 CTA 2010
COM122052 Reference to S419 ICTA 1988) (Close Company Loans to Participators) updated to S455 CTA 2010
COM122060 Reference to S419 ICTA 1988) (Close Company Loans to Participators) updated to S455 CTA 2010; updated for bona vacantia
COM122063 Reference to S419 ICTA 1988) (Close Company Loans to Participators) updated to S455 CTA 2010
COM122073 Reference to S419 ICTA 1988) (Close Company Loans to Participators) updated to S455 CTA 2010
COM122093 References to S419 ICTA 1988) (Close Company Loans to Participators) and so on updated to S455 / S458 CTA 2010
COM122095 References to S419(4) ICTA 1988) (Close Company Loans to Participators) updated to S458 CTA 2010
COM122096 References to S419(4) ICTA 1988) (Close Company Loans to Participators) updated to S458 CTA 2010
COM125001 References to S419(4) ICTA 1988) (Close Company Loans to Participators) updated to S458 CTA 2010
COM125060 References to S419 ICTA 1988) (Close Company Loans to Participators) and so on updated to S455 / S458 CTA 2010
COM125090 References to S419(4) ICTA 1988) (Close Company Loans to Participators) updated to S458 CTA 2010
COM126021 References to S419(4) ICTA 1988) (Close Company Loans to Participators) updated to S458 CTA 2010
COM126022 Updated for process change
COM126041 Updated for repayment security process changes
COM126050 Updated for repayment security process changes
COM126051 Updated for repayment security process changes
COM126070 Updated for repayment security process changes
COM126081 Updated for repayment security process changes
COM126090 Updated for repayment security process changes
COM126091 Updated for repayment security process changes
COM126100 Updated for repayment security process changes
COM126112 Updated for repayment security process changes
COM126113 Updated for repayment security process changes
COM127000 New section on bona vacantia
COM127001 New subject - overview of bona vacantia
COM130001 Updated for BGN012/11 (‘Managing the Transition to Compulsory Online Filing of Company Tax Returns’)
COM130010 Updated for CT Online aspects
COM130011 Reference to S419 ICTA 1988) (Close Company Loans to Participators) updated to S455 CTA 2010
COM130012 Reference to S419 ICTA 1988) (Close Company Loans to Participators) updated to S455 CTA 2010
COM130060 Updated for CT Online aspects
COM130240 Updated for CT Online aspects
COM131012 References to S419(4) ICTA 1988) (Close Company Loans to Participators) updated to S458 CTA 2010
COM131040 Updated for process changes
COM131041 Updated for numerous returns processing changes involving online returns
COM132011 Reference to S419 ICTA 1988) (Close Company Loans to Participators) updated to S455 CTA 2010
COM132022 Reference to S419 ICTA 1988) (Close Company Loans to Participators) updated to S455 CTA 2010
COM140010 Updated for role changes