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HMRC internal manual

COTAX Manual

From
HM Revenue & Customs
Updated
, see all updates

Recent changes to this guidance

Below are details of the amendments that were published on 15 October 2012 (see the update index for all updates)

Page Details of update
   
COM200 COTAX functions index - updated with various minor changes
COM400 CT Business Help Desk number updated
COM2010 Reasons for entry on the AAPR work list clarified
COM22012 Reference inserted to Chapter 3 of Part 23 of CTA 2010 (Distributions in respect of share capital prior to dissolution of company), legislating what was formerly Extra Statutory Concession C16
COM23070 Note added about new CT Business Help Desk number
COM40000 Section on new company records reorganised. Subjects updated, renamed, renumbered or deleted
COM40001 Information added about forms issued to new companies
COM40010 Subject ‘types of company’ expanded and relocated from COM40080
COM40011 Subject ‘company registration numbers’ relocated from COM40010
COM40020 Subject ‘new company records: functions’ moved from COM40011
COM40030 Subject ‘Information a company must provide to HM Revenue and Customs’ rewritten and moved from COM40078
COM40072 Action Guide expanded to cover ‘non-resident company trading through a permanent establishment in the UK’
COM40073 Text added about information provided through OTRS
COM40074 Action Guide - steps added to verify the identity of a company providing information through OTRS
COM40078 Subject ‘Information required by S55 FA 2004’ deleted
COM40080 Subject ‘types of company’ deleted
COM41000 Section renamed - from ‘case ownership’ to ‘responsible offices’. Subjects updated, renamed, renumbered or deleted
COM41001 Text updated to reflect changes of organisation structure and to operational case handling arrangements
COM41020 Updated with several text changes
COM41023 Action guide menu updated for action guide title changes
COM41024 Action guide renamed as ‘Transfer cases from one CT processing office to another (Action Guide)’ and actions reduced
COM41025 Updated with several text changes
COM41026 Text updated to reflect changes of organisation structure and to operational case handling arrangements
COM41030 Subject deleted
COM41031 Subject deleted
COM41032 Subject deleted
COM41033 Subject deleted
COM41034 Subject deleted
COM41035 Subject deleted
COM42000 Subject renamed - from ‘amending case records’ to ‘maintaining case records’. Subjects updated, renamed, renumbered or deleted
COM42001 Text changed to reflect that incorporated companies are set up on COTAX automatically using data from Companies House
COM42010 Subject deleted
COM42030 Subject renamed - from ‘company address RLS’ to ‘company address used for output’ plus minor changes
COM42060 Subject renamed - from ‘priority of addresses on screens in COTAX’ to ‘address displayed on COTAX screens’ plus minor changes
COM42070 Subject renamed - from ‘priority of addresses used on output in COTAX’ to ‘address to which COTAX output is issued’ plus other changes
COM42090 Subject renamed - from ‘tracing companies’ to ‘COTAX tracing giving multiple results’ plus other changes
COM42100 Subject renamed - from ‘request material in an alternative format’ to ‘request output in a format for the visually impaired’ plus other changes
COM42101 Action guide renamed - from ‘request material in an alternative format’ to ‘request output in a format for the visually impaired’ plus other changes
COM44000 Section on ‘case records - agents’ reorganised. Some subjects renamed and updated
COM44010 Wording changed to clarify guidance
COM44050 Subject title changed; guidance extended on periods of responsibility
COM44052 Action guide title changed; guidance clarified on periods of responsibility
COM44060 Subject title changed; guidance updated on setting up and maintaining agents
COM44061 Action guide title changed; guidance updated on setting up and maintaining agents
COM44070 Subject title changed; guidance updated on tracing an agent’s record
COM44080 Subject title changed; guidance updated on viewing an agent’s record
COM45031 Action guide steps deleted as all ‘intent to strike off’ cases are now identified using risk assessing tools and dealt with outside of the CRCL work list
COM53001 Wording added about relief under S458 CTA 2010
COM53013 Legislation references updated for S455 / S458 CTA 2010
COM53120 Wording added about relief under S458 CTA 2010 / S419(4) ICTA 88
COM53140 Wording added about relief under S458 CTA 2010 / S419(4) ICTA 88
COM53150 Wording added about relief under S458 CTA 2010 / S419(4) ICTA 88
COM122033 Legislation table updated with details of S455 / 458 CTA 2010 loans to participators
COM122093 As above
COM125033 Action guide for direct repayment in responsible office - words added to repayments exceeding £100,000 or more to an overseas bank account
COM126031 Action guide for repayments for authorisation list (RPAU) - step added about checking COTAX for any note where Risk and Intelligence Service (RIS) have identified a risk
COM126041 Action guide for repayments for authorisation list (REDR) - step added about checking COTAX for any note where Risk and Intelligence Service (RIS) have identified a risk
COM126051 Action guide for manual repayments list (MRPL) - step added about checking COTAX for any note where Risk and Intelligence Service (RIS) have identified a risk
COM126080 Subject overpayments review list (LOPU) - note added about not manually deleting a case from the work list while an overpayment still exists on the AP
COM126081 Action guide for overpayments review list (LOPU) - step added about checking COTAX for any note where Risk and Intelligence Service (RIS) have identified a risk; note added to step 15
COM126090 Subject overpayments list (LOPD) - note added about not manually deleting a case from the work list while an overpayment still exists on the AP
COM126091 Action guide for overpayments list (LOPD) - step added about checking COTAX for any note where Risk and Intelligence Service (RIS) have identified a risk
COM126101 Action guide for overpayments requiring urgent review list (ORUR) - words added about checking COTAX for any note where Risk and Intelligence Service (RIS) have identified a risk
COM130000 New subjects added
COM130001 Note added about the very limited exceptions to online filing
COM130012 Legislation table updated with Regulations regarding the delivery of information electronically where it is incompatible with the beliefs of a religious society or order
COM130030 Wording added to underline the need to record taxpayer amendments on COTAX which are not automatically recorded
COM130050 References inserted to Chapter 3 of Part 23 of CTA 2010 (Distributions in respect of share capital prior to dissolution of company), legislating what was formerly Extra Statutory Concession C16; words added about how setting the liquidation signal on COTAX automatically unenrols the company from the Government Gateway
COM130065 New information page about exemption from electronic filing on grounds of religious beliefs
COM130066 New action guide about exemption from electronic filing on grounds of religious beliefs
COM130070 Examples updated
COM130090 Note added about downloading and printing a form CT600 from the HMRC website for a religious society or order whose beliefs are incompatible with the use of electronic communications
COM130130 Note added as above
COM130170 Wording added to explain accounting periods of new incorporated companies; example updated
COM130220 Examples updated
COM131010 Some reasons for entry on work list AEFL deleted as they no longer appear on the list
COM131012 Action guide restructured; guidance added about automatically processed amendments into COTAX; words added about referring an amendment during an enquiry to the caseworker
COM131040 Some reasons for entry on work list EFRL deleted as they no longer appear on the list
COM131041 Action guide for EFRL - steps added about struck off companies; guidance added about handling returns with a start date before the date of incorporation; steps removed for reasons which no longer add entries to the list
COM132053 Action guide for logging and capturing CTSA returns - words added about exception to mandatory e-filing on religious grounds
COM133022 Action Guide for unlogging a CTSA return - step added about using Function NOTE