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HMRC internal manual

COTAX Manual

From
HM Revenue & Customs
Updated
, see all updates

Recent changes to this guidance

Below are details of the amendments that were published on 7 April 2014
(see the update index for all updates)

Page Details of update
   
COM200 Functions; index updated with the removal of DRCL (Dormancy Review Case List) and DRCV (Dormancy Review Case - View Only)
COM1001 Company accounting periods; updated with several text changes to make guidance clearer
COM1010 Company accounting periods; updated with several text changes to make guidance clearer
COM1020 Company accounting periods; references to legislation updated
COM1021 Company accounting periods; list of functions to use updated
COM1022 Company accounting periods; table of relevant legislation updated
COM1040 Dormancy; guidance updated to remove references to the annual review process and the automatic extension of the dormancy period
COM1041 Dormancy; table of forms updated
COM1050 Subject deleted
COM1080 Maintaining the AP record; guidance on logged returns updated
COM1090 Manual linking of APs; updated with several text changes to make guidance clearer
COM1160 Superceded accounting periods; updated with several text changes to make guidance clearer
COM2020 Subject deleted
COM2021 Subject deleted
COM2022 Subject deleted
COM2023 Action guide deleted
COM22010 Determination required no return received; purpose of the list and who does what updated
COM22011 Assessing worklist; list of functions to use updated
COM22012 Determination required no return received; action guide updated to make steps to take clearer
COM31010 Allocation of COTAX and CT Online user roles; updated with several text changes to make guidance clearer
COM33010 S55 FA2004 information provided; updated with several text changes to make guidance clearer
COM33013 Background; table of legislation updated
COM42150 Making COTAX notes; security note added about bank details
COM43011 RLS addresses: forms; table of forms updated with several text changes
COM43012 RLS addresses: functions; guidance updated to highlight when function RRAS should be used
COM43013 RLS addresses: legislation; redundant legislation removed
COM44010 Agent acting for a company; guidance updated to include information on internet access
COM44011 Agents: functions; table of functions updated to include guidance on internet access
COM45030 Case records change list; reasons for entry update with the removal of ‘intent to strike off’
COM45031 Case records change list; action guide updated with the removal of steps for intent to strike off cases
COM45050 Registered office RLS list; sorting and filtering options updated with the removal of ‘intent to strike off’
COM52020 Claims and elections involving more than one AP; updated with several text changes to make guidance clearer
COM90033 Processing payments received in a local office; action guide updated to make steps to take clearer
COM100001 Penalties; introduction update on who can determine a penalty
COM100020 Late delivery of returns: companies requiring special consideration; information updated with several text changes to make guidance clearer
COM100090 Late delivery of returns: period of determination; information updated with several text changes to make guidance clearer
COM101090 Penalty determinations: action required to prevent repayment and penalty issue on the same day; guidance updated with change of page name and several text changes to make guidance clearer
COM101130 Review of penalties; guidance updated to include information on penalty options available in COTAX after making a Revenue Determination
COM110122 Losses carried back: legislation; redundant legislation removed from table
COM120001 Repayments / reallocations; this section has been extensively rewritten and includes new guidance on overpayments of £20 or less
COM120010 Repayments / reallocations; this section has been extensively rewritten and includes new guidance on overpayments of £20 or less
COM120011 Repayments / reallocations; list of functions updated to include full list of relevant functions to use
COM120012 Repayments / reallocations; table of legislation updated
COM120020 Repayments / reallocations; this section has been extensively rewritten to include guidance on overpayments that cannot be handled automatically
COM120021 This page has been deleted
COM120030 Repayments / reallocations; this section has been extensively rewritten to include guidance on inhibiting the automatic process
COM120032 Repayments / reallocations; new action guide for responsible offices on how to inhibit the automatic process
COM120033 Repayments / reallocations; new action guide for debt management offices on how to inhibit the automatic process
COM120040 Repayments / reallocations; this section has been extensively rewritten to include guidance on viewing repayments / reallocations
COM120050 Repayments / reallocations; this section has been extensively rewritten to include guidance on the various methods of repayments
COM120060 Repayments / reallocations; new section on repayment and reallocation automatic output
COM121001 Section deleted
COM122001 Non automatic reallocations; guidance updated to include information about overpayments of £20 or less
COM122020 Non automatic reallocations; legislation updated
COM122021 Non automatic reallocations; legislation updated
COM122022 Non automatic reallocations; legislation updated
COM122030 Surrender non COTAX repayment to COTAX; legislation updated
COM122032 Surrender non COTAX repayment to COTAX; legislation updated
COM122033 Surrender non COTAX repayment to COTAX; table of relevant legislation updated
COM122040 Surrender COTAX repayment to COTAX; legislation updated
COM122041 Surrender COTAX repayment to COTAX; legislation updated
COM122042 Surrender COTAX repayment to COTAX; legislation updated
COM122043 Surrender COTAX repayment to COTAX; action guided updated with legislation changes
COM122050 Reallocation within COTAX - responsible office; legislation updated
COM122052 Reallocation within COTAX - responsible office; table of relevant legislation updated
COM122064 Reallocation out of COTAX - responsible office; action guide, steps update on how to send CT251 to Cumbernauld
COM122070 Non automatic reallocations; legislation updated
COM122071 Non automatic reallocations; legislation updated
COM122072 Non automatic reallocations; legislation updated
COM122073 Non automatic reallocations; table of relevant legislation updated
COM122074 Non automatic reallocation; action guide, legislation updated and steps updated on how to send CT251 to Cumbernauld
COM122080 Reallocations in a debt management office; legislation updated
COM122082 Reallocations in a debt management office; table of relevant legislation updated
COM122090 Reallocations in banking operations office; legislation updated
COM122093 Reallocations in banking operations office; table of relevant legislation updated
COM124001 Repayment / reallocation authorisation; legislation updated
COM124010 Repayment security authorisers; legislation updated
COM124011 Repayment / reallocation authorisation; legislation updated
COM124040 Repayment / reallocation - large repayments; guidance updated to include information about recording bank details on COTAX and also how to send CT251 to Cumbernauld
COM124052 R49 checks for large repayments; action guide, steps updated on how to send CT251 to Cumbernauld
COM125001 Non automatic repayments; legislation updated and extra guidance added about accepting Bacs details
COM125033 Non automatic repayment: Direct repayment - responsible office; action guide updated to make guidance clearer
COM126011 Repayments / reallocations worklists; legislation updated
COM126020 Reallocations for authorisation list (REAU); legislation updated
COM126021 Repayments / reallocations worklists: forms; updated with grade that can deal with form R49
COM126081 Overpayments review list (LOPU); action guide updated to include steps on how to deal with repayments of £20 or less
COM126090 Overpayments review list (LOPD); legislation updated
COM126091 Overpayments review list (LOPD); action guide updated to include important message and steps on how to deal with repayments of £20 or less
COM126101 Overpayments requiring urgent review list (ORUR); action guide updated with legislation changes and how to send form CT251 to Cumbernauld
COM128000 New section on repayment / reallocation interest
COM130011 Notices and returns: forms; list of forms updated
COM130030 Amended returns CTSA APs; updated with several text changes to make guidance clearer
COM130090 Form CT600; list of supplementary CT600 pages updated
COM130101 Informal returns; action guide update to make steps clearer
COM130130 Issue of notices and returns; updated with several text changes to make guidance clearer
COM140001 Worklists: introduction; text updated to make guidance clearer
COM140010 Worklists in the network; list updated to remove DRCL