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HMRC internal manual

COTAX Manual

COTAX Manual: recent changes

Below are details of the amendments that were published on 8 April 2013 (see the update index for all updates)

Page Details of update
   
Whole Manual We have started a rolling programme to update the COM. by removing a lot of the guidance for CT Pay and File APs from the main business areas to a new separate section. You can find this guidance at COM150000, COM151000, COM152000, COM153000, COM154000 and COM157000 
COM1040 Wording added to give more information about form CT204 and dormant property management companies
COM1070 Wording updated to underline the need to make it clear that a company understands what is meant by a ‘mean’ accounting date and how to submit their tax return
COM1080 Updated with several text changes to clarify guidance
COM1110 Updated with several text changes to clarify guidance
COM2010 Action guide - information added on when a case populates the AAPR work list and is automatically deleted from it
COM2012 Action guide for amending accounting periods - step added about referring cases to a CT Co-ordinator for further review
COM2020 Action guide - additional information added about the purpose of the DRCL work list and when cases will be entered on it
COM10100 Updated to remove reference to ESC B45 & B46 which allowed for postal delays for sending in returns by post
COM10106 Action guide for handling appeals and postponements - grounds for reasonable excuse - references to the Company Taxation Manual added at step 4
COM10121 Action guide for actively managing postponements and standovers - step 2 and 7 updated with new B/F details
COM30001 Text updated to reflect restructure of the manual to include new CTPF section
COM30020 Text updated to reflect restructure of the manual to include new CTPF section
COM30030 Subject ‘Controlled Foreign Companies’ deleted. Information and guidance on this subject included in the Returns and Assessing business areas
COM30040 Subject ‘Corporation Tax Pay and File’ deleted and incorporated in COM30020
COM30050 Subject ‘Corporation Tax Self Assessment’ deleted and incorporated in COM30020
COM30070 Subject deleted
COM30080 Subject deleted
COM30100 Subject ‘Loans To Participators’ deleted. Information and guidance on this subject included in the Claims and Reliefs business area
COM23013 Legislation references updated
COM23080 Additional guidance added for charges raised to be raised on the SAFE system
COM23132 Action guide for handling non COTAX charges, additional guidance on amending a non COTAX charge
COM23180 Subject ‘Self assessment by companies in liquidation’ legislation updated
COM23190 Subject deleted
COM32020 Text updated to reflect how COSH now works
COM32030 Subject deleted
COM32060 Subject deleted
COM32080 Text updated to remove references to process maps
COM32100 Subject deleted
COM32101 Action guide deleted
COM32110 Subject deleted
COM32130 Subject deleted
COM52001 Text updated to reflect change of legislation and revised links to the Company Taxation Manual
COM52010 Links to the Company Taxation Manual updated and note added about always recording an amended even if there is no change to the self assessment figures
COM52012 Obsolete legislation deleted
COM52020 Note added about always recording an amendment even if there is no change to the self assessment figures
COM61021 Action guide deleted
COM61031 Action guide deleted
COM6180 Subject deleted
COM61091 Action guide deleted
COM82031 Legislation table updated
COM100013 Legislation table updated
COM100020 Guidance updated to include new legislation
COM100040 Subject deleted
COM100050 Subject deleted
COM101032 Action guide deleted
COM101111 Action guide deleted
COM110140 Subject deleted
COM110143 Action guide deleted
COM40030 Section 55 guidance updated
COM40070 Section 55 guidance updated
COM40074 Action guide ‘Receipt of S55 FA 2004 information’ note added to step 9
COM42030 Text added to clarify where the Return Reminder (CT205) is issued to
COM42041 Note added about Voluntary Arrangement cases and updating COTAX
COM130030 Information added about the automatic processing of amended returns, the population work list AEFL, new Function BOND and the storing of bank details
COM130035 Subject deleted
COM130045 Subject deleted
COM130065 Additional information added about exemption from electronic filing on religious grounds
COM130066 Action guide deleted
COM130180 Text added about reissuing a notice to deliver
COM130200 Subject deleted
COM131041 Action guide ‘E-filed returns list (EFRL)’ new steps added for checking periods of dormancy
COM132067 Text added about printing a return filed online
COM132068 Action guide deleted
COM120010 Subject updated to include information about the new function BOND and the storing of bank and nominee details in COTAX
COM120020 Text added about viewing reallocation details
COM125001 Subject updated to include information about the new function BOND and the storing of bank and nominee details in COTAX
COM125010 As above
COM125012 Action guide ‘Intervention in automatic repayments’ updated to include details about the new Function BOND and the storing of bank and nominee details in COTAX
COM125033 Action guide ‘Direct repayment - responsible office’ updated to include details about the new Function BOND and the storing of bank and nominee details in COTAX
COM150000 CT Pay and File - New section which includes information and guidance about CTPF accounting periods
COM151000 CT Pay and File - New section which includes information and guidance about CTPF assessments
COM152000 CT Pay and File - New section which includes information and guidance about CTPF loss determinations
COM153000 CT Pay and File - New section which includes information and guidance about CTPF claims, reliefs and ACT
COM154000 CT Pay and File - New section which includes information and guidance about CTPF appeals and postponements, automatic and clerical pursuit, repayments, investigations and penalties for late delivery of returns
COM157000 CT Pay and File - New section which includes information and guidance about handling CTPF returns
COM50021 Links to guidance outside of COM updated
COM50020 Legislation references and carry-back examples updated
COM50021 Table of legislation references updated
COM50030 Links to guidance outside of the COM updated
COM50031 Table of legislation references updated
COM50040 Legislation references and carry-back examples updated
COM50041 Table of legislation references updated
COM50070 Legislation references and carry-back examples updated
COM50080 Carry-back examples updated
COM50100 Links to guidance outside of the COM and carry-back examples updated
COM126041 Guidance added about how to deal with repayments over £15 million
COM126071 Action guide ‘Cancelled / rejected repayments list (LCRP)’ updated to include details about the new Function BOND and the storing of bank and nominee details in COTAX