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HMRC internal manual

COTAX Manual

Recent changes to this guidance

Below are details of the amendments that were published on 02 December 2013 (see the update index for all updates)

Page Details of update  
COM22012 Action Guide DRNR - note added about Foreign Fronting companies  
COM23001 Subject CTSA assessments, notes added about making and issuing assessments  
COM23010 Subject amendments to returns, notes added making and issuing an amendment  
COM23020 Subject arithmetical and other errors in self assessment, text added about validation rules and checking figures  
COM23070 Subject discovery assessment, note added about using Function RAMA to issue the assessment  
COM23180 Subject self assessment by companies in liquidation, note added about companies that have been struck off  
COM2012 Action Guide AAPR, steps on dormancy update with new guidance  
COM2020 Subject DRCL, updated with removal of S55 text  
COM2023 Action Guide DRCL, steps updated for unicorporated associations and clubs  
COM102010 Subject Guide PENR, guidance on ‘who does what’ has been updated  
COM40010 Subject new company records, guidance updated for UK Real Estates and Investment Trusts to include new office details and telephone numbers  
COM40030 Subject information a company must provide to HMRC, guidance reworded at S55 signal and companies coming back into charge to CT  
COM40070 Subject new cases in the CT responsible office, guidance at Unicorporated Associations updated with information about issuing CT41G  
COM42040 Subject entering and amending company record details, guidance updated with reminder about using Companies House details  
COM42041 Subject entering capacity details in COTAX, guidance updated to include details of which function to use and information to enter in COTAX, depending on the type of insolvency  
COM45031 Action Guide CRCL, details of office dealing with Welsh address cases update along with general text changes to make guidance clearer  
COM45041 Action Guide LNTC, note added about differences between new companies and those that have been transferred. Guidance on ‘no postcode’ cases update to include details about Foreign Companies