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HMRC internal manual

COTAX Manual

From
HM Revenue & Customs
Updated
, see all updates

COTAX Manual: recent changes

Below are details of the amendments that were published on 20 May 2014
(see the update index for all updates)

Page Details of update
   
COM1000 Appeals; general text changes to the whole business area to make the guidance clearer
COM152011 Page deleted
COM60001 CT Online Services; Introduction - general text changes to make the guidance clearer
COM60010 CT Online Services; adding or changing name, address or contact details - general text changes to make the guidance clearer
COM60020 CT Online Services; authorising an agent to act on behalf of the company - Guidance on how an agent may become authorised to act on a company’s behalf updated
COM60040 CT Online Services; CT online filing - guidance updated on registering for online services, exemptions to the service and software options
COM111000 Suspensions; general text changes to the whole business area to make the guidance clearer
COM45000 Case records work lists; general text changes to the whole business area to make the guidance clearer
COM123000 Repayments / reallocations; repayment cancellation - general text changes to the whole business area to make the guidance clearer
COM125010 Repayments / reallocations; intervention in automatic repayment - guidance updated to include information about large repayments over £150K
COM152012 Repayments / reallocations; intervention in automatic repayments - action guide updated about entering Bacs details on COTAX
COM125020 Repayments / reallocations; manual repayment outside COTAX - guidance updated to emphasise when the manual repayment process should be followed
COM125022 Repayments / reallocations; manual repayment outside COTAX - action guide updated to emphasise when the manual repayment process should be followed and also the steps to take to issue a manual payable order
COM125030 Repayments / reallocations; direct repayments - notes updated to emphasise when the manual repayment process should be followed
COM125033 Repayments / reallocations; direct repayments - action guide updated to include guidance about using notes and when to select the manual repayment signal
COM125090 Repayments / reallocations; repayment interest - guidance updated about including repayment interest in where the repayment is to be made by manual payable order
COM141020 Work lists; deleting cases from a work list - guidance updated with several text changes to make it clearer
COM22010 Assessing work lists; determination required no assessment no return list - information on action guide updated to include guidance on RLS cases
COM22012 Assessing work lists; determination required no return list - action guide, steps updated to include guidance on what to do if the case is RLS
COM61000 The CT Online Service; Business Tax Dashboard - change of title in the whole business area and guidance updated to include information about the dashboard
COM112010 Pursuit; enforcement action - several text changes to make the guidance clearer
COM112014 Pursuit; enforcement action - several text changes in the action guide to make the steps to take clearer
COM124040 Repayments / reallocations authorisation; large repayments - Guidance updated with details of how Bacs details are stored on COTAX and how to deal with a manual payable order repayment
COM127001 Repayments / reallocations; bona vacantia - several text changes to make the guidance clearer
COM157102 CT Pay and File; logging and capturing returns - action guide updated with several text changes to make the guidance clearer
COM157120 CT Pay and File; unlogging a return - several text changes to make the guidance clearer