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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 31 October 2014
(see the update index for all updates)

Page Details of update
   
COM1040 Accounting periods: dormancy - action in the office responsible for CT processing updated
COM1041 Accounting periods: forms - CT41G details updated
COM1042 Accounting periods: dormancy action guide - action guide updated with new guidance on how to deal with request for dormancy status
COM1070 Accounting periods: irregular accounting periods - additional guidance added about how to set the correct signal in COTAX
COM1110 Accounting periods: status indicators - general update to make guidance clearer
COM61000 CT Online Services - Change of name throughout business area from Business Tax Dashboard to Your Tax Account
COM71000 Enquiries: CTSA enquiries - obsolete legislation and guidance removed from all pages. General update to make guidance clearer and easier to follow
COM71094 CTSA enquiries - new page added giving step by step guidance for caseworkers on how to close an enquiry with a non-contract settlement
COM71095 CTSA enquiries - new page added giving step by step guidance for COTAX operators on closing an enquiry with a non-contract settlement
COM71122 CTSA enquiries - new page added giving step by step guidance for caseworkers on closing an enquiry with a contract settlement
COM71123 CTSA enquiries - new page added giving step by step guidance for COTAX operators on closing an enquiry with a contract settlement
COM40000 Case records: new company records - general update to all pages making guidance clearer and easier to follow
COM130001 Notices and returns: introductions - guidance on filing requirements updated
COM130010 Notices and returns: accounts - guidance on format of accounts updated
COM130060 Notices and returns: delivery of a return - guidance on format of a return and reason for rejection updated
COM130240 Notices and returns: unsatisfactory returns - guidance on format of a return and reason for rejection updated
COM131012 Returns work lists: amended e-filed list (AEFL) - action guide notes and steps to take updated to make them clearer and easier to follow.
COM131040 Returns work lists: e-filed returns list (EFRL) - general updates to the text to make the guidance easier to follow
COM131041 Returns work lists: e-filed returns list (EFRL) - action guide updated with new guidance on how to deal with dormancy cases; supplementary returns; no iXBRL accounts or computations and rejecting returns;
COM132050 Return handling: logging and capturing returns - guidance updated to make it clear when COTAX will automatically process a return
COM132053 Return handling: logging and capturing returns - action guide updated to remove reference to S55 review required
COM132054 Return handling: logging-screen messages - message details updated to make guidance clearer
COM132067 Return handling: printing online returns and attachments - obsolete guidance deleted
COM132071 Return handling: dealing with returns received - action guide updated to remove obsolete guidance
COM133020 Unlogging returns: unlogging a CTSA return - updated to include additional guidance on accepting returns filed online
COM120000 Repayments/reallocations: overpayments - general update to all pages making guidance clearer and easier to follow
COM125010 Non-automatic repayments: intervention in automatic repayments - additional guidance added about actions to take when making a repayment by CHAPS
COM126051 Repayment/reallocations work lists: manual repayments (MRPL) - new guidance added about checking for duplicate repayments