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HMRC internal manual

COTAX Manual

From
HM Revenue & Customs
Updated
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COTAX Manual: recent changes

Below are details of the amendments that were published on 24 February 2012 (see the update index for all updates).

Page Details of update
   
COM1020 Companies in administration automatically entered on CRCL
COM1021 Use Function CRCL to see companies in administration
COM1030 Companies in liquidation automatically entered on CRCL
COM1081 Exempt status may be set on records for the non-taxable element of UK-REITs
COM1110 Exempt status may be set on records for the non-taxable element of UK-REITs
COM2023 Additional material added to DRCL Action Guide
COM10121 Note added about treaty non-resident companies
COM11012 Note added about treaty non-resident companies
COM23110 Changes to clarify treatment of unincorporated associations with small tax liabilities
COM23130 DMB SAFE Unit renamed to DMB Miscellaneous Charges Unit
COM23131 DMB SAFE Unit renamed to DMB Miscellaneous Charges Unit
COM23132 DMB SAFE Unit renamed to DMB Miscellaneous Charges Unit
COM23135 DMB SAFE Unit renamed to DMB Miscellaneous Charges Unit
COM23151 Changes to clarify treatment of claims for loss carry back relief
COM43010 Updated process for RLS correspondence
COM43015 Updated guidance on handling RLS items
COM43016 Updated guidance on handling RLS items
COM43020 Deleted
COM45031 Material added to CRCL (Case Records Change List) action guide
COM45040 Material added to LNTC (List of new and Transferred Cases) information panel
COM45041 Material added to LNTC (List of new and Transferred Cases) action guide
COM45051 RRLS action guide expanded with material about outstanding debt
COM45061 Updated for Industrial and Provident Societies
COM60040 Text added about software options for filing company tax returns
COM94042 Changes to improve clarity
COM110070 DMB SAFE Unit renamed to DMB Miscellaneous Charges Unit
COM120010 Text added about payee details
COM122010 DMB SAFE Unit renamed to DMB Miscellaneous Charges Unit
COM122011 DMB SAFE Unit renamed to DMB Miscellaneous Charges Unit
COM122014 DMB SAFE Unit renamed to DMB Miscellaneous Charges Unit
COM122030 DMB SAFE Unit renamed to DMB Miscellaneous Charges Unit
COM122031 DMB SAFE Unit renamed to DMB Miscellaneous Charges Unit
COM122034 DMB SAFE Unit renamed to DMB Miscellaneous Charges Unit
COM122083 DMB SAFE Unit renamed to DMB Miscellaneous Charges Unit
COM123021 Process changes for notification of cancelled payable orders
COM123030 Process changes for notification of cancelled payable orders
COM123040 Process changes for notification of cancelled payable orders
COM123042 Process changes for notification of cancelled payable orders
COM123050 Process changes for notification of cancelled payable orders
COM123052 Process changes for notification of cancelled payable orders
COM124000 Subjects updated for repayment security process changes
COM124001 Updated for repayment security process changes
COM124010 Updated for repayment security process changes
COM124040 Updated for repayment security process changes
COM124050 New information subject - R49 checks for large repayments
COM124052 New action guide - R49 checks for large repayments
COM125010 DMB SAFE Unit renamed to DMB Miscellaneous Charges Unit
COM125020 DMB SAFE Unit renamed to DMB Miscellaneous Charges Unit
COM126050 Manual repayments list (MRPL) ‘film tax relief’ added as criteria for listing
COM126051 New material added to MRPL action guide
COM126071 New material added to the Cancelled / Rejected Repayments List (LCRP) (Action Guide)
COM126091 New material added to Overpayments list (LOPD) (Action Guide)
COM126101 New material added to Overpayments requiring urgent review list (ORUR) (Action Guide)
COM127001 Material added about the Duchy of Lancaster
COM130030 Text added about automatic repayments arising from an amended return
COM130050 Topic renamed and substantially revised for changes concerning mandatory online filing and end of company life
COM130051 New topic: Company end of life - types
COM130110 Deleted
COM130160 Deleted
COM130177 Changes to shorten and clarify topic
COM131010 Changes to update text for transition to mandatory online filing
COM131012 Changes to clarify amended e-filed list (AEFL)
COM131040 Changes to clarify and update text
COM131041 Changes to clarify and update text
COM131051 Changes to clarify and update text
COM132071 Material added about handling periods of account requiring more than one return