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HMRC internal manual

COTAX Manual

recent changes

Below are details of the amendments that were published on 31 July 2013 (see the update index for all updates)

Page Details of update
COM251 Security information on user roles updated
COM2012 Notes updated to include information about Filing Only Agents
COM10121 Notes and new step added providing information on Exit Charge on migrating companies
COM22012 DRNR action guide - steps added to cover where the registered office address is RLS
COM23151 Action Guide - step added on how to deal with Oil Cases when recording a self assessment
COM31030 Text update to provide additional guidance for COTAX Role Authorisers about appointing a delegate
COM44010 Text added about Filing Only Agents
COM45031 CRCL Action guide - updated to take account of change of responsible office for Welsh cases
COM95001 Text updated to remove reference to the transitional period
COM95005 New subject added about transitional arrangements for quarterly instalments
COM95080 Updated with several text changes
COM96001 Updated with several text changes
COM96020 Updated with several text changes
COM96040 Updated with several text changes
COM124052 Action guide - R49 checks updated to include additional information about checking interest
COM126050 MRPL Action guide - reasons for entry updated
COM126051 MRPL Action guide - steps updated for new reasons for entry
COM122010 New guidance added about R&D Tax Credits, Film Tax Credits and Video Games Tax Credit set-offs
COM122014 Additional steps added to action guide on how to set off interest
COM131012 AEFL Action guide - updated with new step for dealing with Filing Only Agents
COM131041 EFRL Action guide - updated with additional information on processing of unallocated returns and new steps about supplementary pages
COM131051 RSAW Action guide - steps updated with additional information
COM132035 Notes updated to include information about Filing Only Agents