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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 31 May 2012 (see the update index for all updates)

Page Details of update
   
COM150 References to DN2 deleted - form no longer issued
COM2012 Advice added about handling struck off dates advised in advance by Companies House
COM33000 Changes to subject titles
COM33010 Subject updated to reflect that S55 FA 2004 information is now provided online instead of in form CT41G
COM33020 Subject updated to reflect that S55 FA 2004 information is now provided online instead of in form CT41G
COM45031 Updated with information about checking Companies House where company tax returns outstanding and handling ‘intent to strike off’ cases
COM53030 Cross reference added to SACM 12000+ in relation to giving relief in respect of a mistake
COM80037 Updated for changes to pursuit cycle (DN2 no longer issued)
COM81015 Updated for changes to pursuit cycle (DN2 no longer issued)
COM81022 Updated for changes to pursuit cycle (DN2 no longer issued)
COM110050 Updated for changes to pursuit cycle (DN2 no longer issued)
COM110093 Updated for changes to pursuit cycle (DN2 no longer issued)
COM110130 Updated to clarify how COTAX identifies an overseas address by the presence of the abroad signal
COM110131 Forms panel deleted due to withdrawal of DN2
COM110143 Updated for changes to pursuit cycle (DN2 no longer issued)
COM110170 Updated for changes to pursuit cycle (DN2 no longer issued)
COM114000 Subjects deleted
COM114010 Subject deleted: ‘Abroad recovery cases list (ABAD)’ - list no longer used
COM114013 Subject deleted: ‘Abroad recovery cases list (ABAD) (Action Guide)’ - list no longer used
COM131012 Action guide updated to clarify handling of amendments on work list AEFL
COM131041 Action guide updated to clarify handling of e-filed returns on work list EFRL