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HMRC internal manual

COTAX Manual

COTAX Manual: recent changes

Below are details of the amendments that were published on 2 September 2014 (see the update index for all updates).

Page Details of update
   
COM1040 Company accounting periods: dormancy - action in the office responsible for CT Processing updated with new dormancy process.
COM1042 Company accounting periods: dormancy - new action guide on how to deal with dormancy work.
COM2010 Accounting periods: Amend accounting period list (AAPR) - additional guidance on log and capturing the return following deletion from the work list.
COM2012 Accounting periods: Amend accounting period list (AAPR) - new guidance on dealing with dormant companies.
COM10001 Appeals and postponements: introduction - additional guidance added about accepting appeals by email.
COM10030 Appeals and postponements: appeals received in Accounts Office - additional guidance added about accepting appeals by email.
COM10040 Appeals and postponements: appeals received in debt management offices - additional guidance added about accepting appeals by email.
COM10043 Appeals and postponements: appeals received in debt management offices (action guide) - additional guidance added about accepting appeals by email.
COM10050 Appeals and postponements: appeals in responsible CT offices - additional guidance added about accepting appeals by email.
COM10103 Appeals and postponements: decision maker (action guide) - additional guidance added about accepting appeals by email.
COM22012 Assessing: determination required no return received (DRNR) (action guide) - additional guidance added about checking for any unprocessed returns sitting on the Internal Portal.
COM30021 Background: company taxation overview - updates to the legislation page.
COM31001 Background: allocation of COTAX and CT Online user roles - guidance updated to reflect changes in SRS and how to request user roles.
COM31010 Background: role requestor - general update to make guidance clearer.
COM31030 Background: role authoriser duties - general update to guidance and addition of review timetable.
COM32005 Background: features of COTAX: changing office details on COTAX output - new guidance page explaining how to change office details on COTAX output.
COM32006 Background: features of COTAX: changing office details on COTAX output (Action Guide) - new action guide
COM32030 Background: features of COTAX: CT Business Help Desk- new guidance page explaining the role of the CT Business Help Desk and when and how to contact them.
COM53300 Claims / reliefs: other reliefs: when to complete a form CT250(P) - new guidance page details when and how to complete form CT250(P).
COM153060 CT Pay and File: claims / reliefs: ACT: correcting interest - responsible CT office - new link added to guidance at COM53300.
COM60040 CT online services overview: CT online filing - guidance added about common questions asked by companies and their agents.
COM60045 CT online services overview: common questions asked by companies and agents - new guidance page added listed the common questions asked by companies and agents and our answers to them.
COM60060 CT online services overview: no corporation tax payment due - guidance updated to include how to do this online.
COM80011 How interested is calculated: forms - reference to further guidance added on how to complete form CT250 (P).
COM80030 How interest is calculated: calculation of late payment interest - guidance updated to include what dates to use when the company is live or in voluntary liquidation.
COM80035 How interest is calculated: late payment interest: clerical charge (banking operations) (Action Guide) - additional guidance added to include checks to make on the companies solvency status. New steps added to include guidance on raising interest when the company is insolvent or struck off.
COM80036 How interest is calculated: late payment interest: clerical charge (debt management) (Action Guide) - new steps added to include guidance on raising interest when the company is insolvent.
COM41015 Case records: responsible offices: cases dealt with by Specialist PT Charities - new page listing cases which are dealt with by PT Charities and those which should not be transferred to them.
COM41024 Case records: transfer cases from one CT responsible office to another (Action Guide) - steps updated to remove out of date guidance.
COM41026 Case records: transfer cases from CT processing office to Specialist PT Charities (Action Guide) - steps updated to include new charities offices.
COM42200 Case records: maintaining case records: dealing with potential strike offs - new page outlining the process for dealing with potential strike offs.
COM130010 Returns / notices: notices and returns: accounts - legislation updated.
COM130190 Returns / notices: request from liquidator for copies of submitted returns - guidance updated to include details of stock letters to use.
COM132000 Returns / notices: return handling - general text changes to the whole business area to make the guidance clearer.
COM133001 Returns / notices: unlogging returns - additional guidance added about making sure the return is removed from the Internal Portal.
COM133020 Returns / notices: unlogging a CTSA return - additional guidance about making sure the return is removed from the Internal Portal.
COM133022 Returns / notices: unlogging a return (action guide) - steps updated with actions to take to ensure the return is removed from the Internal Portal.
COM122010 Repayments / reallocations: reallocations into COTAX - note added about R&D Expenditure credits and general text changes to make the guidance clearer.
COM126021 Repayments / reallocations: forms - link added to new guidance on how to complete form CT250(P).
COM126091 Repayments / reallocations: overpayments list LOPD (action guide) - important information updated with details of when to contact a customer.
Steps updated to provide extra guidance on how to deal with worklist entries.    
  COM251 COTAX Roles Index: COTAX specialist roles - repayment / reallocation authoriser role duties updated.
  COM124010 Repayments / reallocations: repayment security authorisers - essential reading information updated