HMRC internal manual

COTAX Manual

COMUPDATE131014 - Recent changes to this guidance

Below are details of the amendments that were published on 14 October 2013
(see the update index for all updates)

Page Details of update  
COM2023 Action guide - Work list DRCL, step added to cover where the company is registered abroad  
COM10106 Action guide - Appeals; note added advising where to find additional information on the referral process  
COM40010 Note added about Limited Liability Partnerships  
COM45031 Action guide - Work list CRCL, step added to insolvency review  
COM53030 Giving relief in respect of a mistake in a return renamed Overpayment Relief and background information updated  
COM90030 Updated with several text changes  
COM90033 Action guide - steps updated on how to handle receipt of payment by cheque  
COM100010 Text added about referring cases to the Tax Administration Advice team  
COM113020 Guidance added about cancelling a remission  
COM130090 Subject ‘Form CT600’, note updated about referring cases to the Tax Administration team  
COM131041 Action guide - Work list EFRL, steps added where name and CRN on return doesn’t match COTAX record, and where return is for a period before date of incorporation  
COM132070 Subject ‘Dealing with returns received’ updated with information on validation checks made by COTAX