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HMRC internal manual

COTAX Manual

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HM Revenue & Customs
Updated
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COTAX : recent changes

Below are details of the amendments that were published on 10 February 2014 (see the update index for all updates)

Page Details of update
   
COM2010 Action Guide AAPR (Amend Accounting Period List) - reason for entry has been updated
COM2012 Action Guide AAPR - additional guidance on ‘not allocated return received’ and ‘company dormant on COTAX’ added
COM10121 Action Guide Actively Managing Postponements and Standovers - Notes updated to remove reference to overseas companies using formation agents
COM11012 Action Guide Open Appeals and Informal Standovers List (LASO) - reference to overseas companies using formation agents has been removed
COM23130 Assessing: handling non COTAX charges, guidance updated to include information about the details that must be recorded on the SAFE system to ensure the correct interest rules are applied to the charge
COM23132 Action Guide Assessing: handling non COTAX charges, new steps ‘Raising the charge on SAFE’ added to the action guide
COM71092 Action Guide Enquires: non contract settlement cases, steps on issuing the closure notice and repayment inhibits updated regarding the use of Function DIRR (Direct Repayment)
COM80010 Late payment interest: information added about when COTAX cannot calculate late payment interest because there are too many accruals
COM80012 How interest is calculated: functions to use updated
COM80030 Clerical calculation of late payment interest: guidance update to include additional circumstances when interest cannot be calculated / raised on COTAX and how to raise the charge on the SAFE system
COM80035 Action Guide late payment interest: clerical charge (banking operations), steps added to include how to deal with an interest charge where the number of accruals exceed 200
COM80036 Action Guide late payment interest: clerical charge (debt management), steps added to include how to deal with an interest charge where the number of accruals exceed 200
COM81010 Clerical interest indicator work list (CIIW) information on when a case populates the work list has been updated
COM81012 Interest work lists: functions to use updated
COM81015 Action Guide Clerical Interest Indicator Work List (CIIW) Banking Operations: steps added to include how to deal with an interest charge where the number of accruals exceeds 200
COM81016 Action Guide Clerical Interest Indicator Work List (CIIW) Debt Management: steps added to included how to deal with an interest charge where the number of accruals exceeds 200
COM90001 Processing payments; guidance updated to emphasise the message that customers must never be told they can send a cheque to us to settle their CT liabilities
COM90010 The payment obligation: removal of guidance referring to the issue of payment applications by COTAX
COM90040 Payments with conditions attached: page re-named as ‘Irregular payments’ and guidance updated
COM90060 Payments in advance: guidance update to include reference to being able to view payments in View Liabilities & Payments
COM40074 Action Guide Receipt of S55 FA 2004 information: steps updated on how to update the COTAX record
COM42150 Making COTAX notes: new guidance on when and how to make a COTAX note
COM42160 Abbreviations to use in COTAX notes: new guidance providing set notes to use in specific circumstances
COM130190 Request from liquidator for copies of submitted returns: new guidance on how to deal with any requests received
COM133001 Unlogging returns, introduction: guidance expanded to explain the consequences of unlogging an e-filed return
COM133020 Unlogging a CTSA return: guidance enhanced on actions to take when unlogging a CTSA return
COM133022 Action Guide, unloging a return: steps updated to clarify actions to take when unlogging a return
COM124040 Large repayments, text added about KAI contact details