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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 April 2012 (see the update index for all updates)

Page Details of update
   
COM150 Details of forms brought into or withdrawn from use
COM40000 Changes to subject titles / subjects deleted
COM40001 Reworded to take account of changes to CT41G process
COM40010 Words added about reference numbers for Industrial and Provident Societies, Credit Unions and Unit Trust schemes
COM40011 Reworded to improve clarity
COM40021 Updated table of forms for CT41G changes
COM40030 Deleted - subject ‘Limited Liability Partnerships’ (absorbed into COM40080)
COM40070 Topic renamed and material added about S55 FA 2004 and the Online Tax Registration Service (OTRS)
COM40071 Topic renamed
COM40073 Topic renamed and rewritten to cover S55 FA 2004 and the Online Tax Registration Service (OTRS)
COM40074 Topic renamed and rewritten to cover S55 FA 2004 and the Online Tax Registration Service (OTRS)
COM40076 Deleted - subject ‘CT41G Not Returned (Action Guide)’
COM40078 Topic renamed and updated for OTRS
COM40080 Topic renamed from ‘Treaty non-resident companies’ and expanded to cover various types of company
COM40090 Deleted - subject ‘UK-REITs (UK real estate investment trusts)’ (absorbed into COM40080)
COM40100 Deleted - subject ‘Unincorporated associations’ (absorbed into COM40080)
COM43015 RLS process flowcharts added
COM45051 RLS process flowcharts added
COM50000 Changes to subject titles / subjects deleted
COM50001 Material added concerning temporary extension of trading loss carry back to 3 years
COM50020 Material added concerning temporary extension of trading loss carry back to 3 years
COM50030 Subject title changed and wording clarified
COM50031 Subject title changed
COM50040 Material added to improve clarity
COM50050 Subject title changed and wording clarified
COM50070 Material added to improve clarity
COM50071 Wording updated; references to CT Pay & File removed
COM50072 Wording updated; references to CT Pay & File removed
COM50080 Wording updated; references to CT Pay & File removed
COM50081 Words added about form CT250(P)
COM50083 Wording updated and clarified; references to CT Pay & File removed
COM50090 Wording updated; references to CT Pay & File and ACT removed
COM50091 Words added about form CT250(P)
COM50093 Words added to clarify COTAX processing
COM50110 Deleted - subject ‘Allowing the carry-back’
COM50111 Deleted - subject ‘Forms: allowing the carry-back’
COM50112 Deleted - subject ‘Functions: allowing the carry-back’
COM50113 Wording updated; references to CT Pay & File and ACT removed
COM50130 Examples updated; references to CT Pay & File and ACT removed
COM50133 Wording updated; references to CT Pay & File and ACT removed
COM50140 Deleted - subject ‘c/b loss & non-trade deficit - no asst’
COM50141 Deleted - subject ‘Functions: c/b loss & non-trade deficit - no asst’
COM53160 Material added about setting the Clerical Interest Indicator
COM125030 Material added about payments to overseas bank accounts
COM125033 Material added about payments to overseas bank accounts