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HMRC internal manual

COTAX Manual

From
HM Revenue & Customs
Updated
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COTAX Manual: recent changes

Below are details of the amendments that were published on 7 April 2015 (see the update index for all updates)

Page  Details of update 
   
COM200 Functions index - function TPYT removed from list, reference repayment to credit / debit card added
COM254 Roles required to view returns submitted through CT Online Services - new guidance page added about user roles
All References to Banking Operations and the Accounts have been updated to CT Unit Cumbernauld
COM1021 Company accounting periods - list of functions updated to include reference to making repayment by credit / debit card
COM11010 Open appeals and informal standovers (LASO) - redundant CTPF information removed
COM22010 Determination required no return list (DRNR) - information on when items populate the work list updated
COM23060 Page deleted
COM23133 Non-COTAX assessment types and SAFE - new page added giving guidance on the type of assessments to be raised outside of COTAX
COM23151 Recording self assessment - action guide, steps updated to remove redundant guidance
COM23171 Revenue determinations - action guide updated to make steps to take clearer
COM30020 The CTSA and CT pay and file regimes - guidance updated to include information about 51 per cent companies
COM30021 Company taxation - legislation table updated
COM30071 Company taxation - forms table updated
COM40010 New company records - information on companies that need to be set up manually updated
COM41001 Responsible offices - additional guidance added about ‘period of responsibility’
COM41010 List of cases in CT responsible office - CT Process team contact details updated
COM41018 Contacting Large Business offices - new page added providing contact details for LB offices
COM41025 Transfer of 100 or more cases in CT processing office - action guide updated with new CT Process team contact details
COM41026 Transfer cases from CT processing office to Specialist PT Charities - action guide updated to include link to the list registered CASC cases
COM42041 Company insolvent - new guidance added about companies put into administration cases from 15 September 2003
COM42150 Making COTAX notes - additional guidance added about making a COTAX note where it exceeds 200 characters
COM42200 Dealing with potential strike offs - guidance added on what to do if you receive form DSO1 from a director
COM44010 Agents acting for a company - guidance updated with new information
COM44050 More than one agent acting for a company - guidance updated with an example of when this situation may arise
COM50001 Loss and non-trading deficits carry-back - legislation table updated
COM50070 Getting the ‘LOS’ posting correct - guidance updated and reworded to make it clearer
COM50072 Getting the ‘LOS’ posting correct - action guide updated and expanded to make steps clearer and easier to follow
COM53001 Claims / reliefs - guidance updated to include consortium relief and new legislation
COM53010 Capital allowances claims - references to specific legislation updated
COM53020 Giving effect to claims - guidance updated to include information about version 3 of the CT600
COM53040 Group relief claims - guidance updated to include consortium relief and references to legislation updated
COM53050 CT600C supplementary pages - guidance updated to include consortium relief and information about version 3 of the CT600
COM53060 Dealing with excessive relief - guidance updated to include consortium relief and references to legislation updated
COM53070 Giving effect to claims - guidance updated to include consortium relief and references to legislation updated
COM53080 Other reliefs, how much can be claimed - guidance updated to include consortium relief and references to legislation updated
COM53090 Other reliefs making changes - guidance updated to include consortium relief
COM53100 Other reliefs notices of consent - guidance updated to include consortium relief and references to legislation updated
COM53110 Other reliefs time limit for claims - guidance updated to include consortium relief and references to legislation updated
COM53120 S458 CTA 2010 claims - guidance updated with information about form L2P
COM53130 CT600A supplementary page - guidance updated with new box numbers from version 3 of the CT600
COM53140 Other reliefs giving effect to claim - guidance updated with information about form L2P
COM53170 Loan repaid before due date - guidance updated with information about form L2P
COM53180 Loan repaid on or after due date - guidance updated with information about form L2P
COM60001 CT Online services overview - additional guidance added about the information that can be viewed by HMRC staff
COM71050 Appeals against jeopardy amendments - additional guidance added to clarify when a self assessment will not be amended
COM80013 How interest is calculated - legislation table updated
COM80200 Common period rules - new page added detailing what the rules are and how they are applied when making a reallocation
COM80210 Reallocating from tax to tax non-QIP AP - new action guide
COM80220 Reallocating from tax to tax QIP AP - new action guide
COM80230 Reallocating from tax to penalty or interest - new action guide
COM90011 The payment obligations - table of forms updated with additional guidance
COM90013 The payment obligation - legislation table updated
COM90020 The payment record - guidance updated with additional information on ACT postings
COM90022 The payment record - legislation table updated
COM94011 Payments work lists - table of forms updated to include new link to how to complete form CT251
COM95001 Quarterly instalment payments - introduction page updated to include extra details on what qualifies as a large company
COM95060 Intra group surrenders S963. CTA2010 (formerly S102 FA 1989) and QIP regulation 9 - legislation updated within guidance
COM95071 Instalment payment - forms page updated with link to guidance on completing form CT251
COM95080 Quarterly instalment payments - pursuit guidance, general update to make guidance clearer
COM100010 Penalties companies act extension - references to specific penalty legislation removed and moved to legislation table
COM100013 Late delivery of returns - legislation table updated
COM100030 Deferred filing dates - references to specific penalty legislation removed and moved to legislation table
COM100060 Flat-rate penalties - references to specific penalty legislation removed and moved to legislation table
COM100070 Interaction of flat-rate and tax-related penalties - references to specific penalty legislation removed and moved to legislation table
COM100080 Mitigation of penalties - references to specific penalty legislation removed and moved to legislation table
COM100090 Period of determination - references to specific penalty legislation removed and moved to legislation table
COM100110 Tax-related penalties - references to specific penalty legislation removed and moved to legislation table. Other legislation updated
COM112020 Enforcement - insolvency guidance updated to included details about which claims the Insolvency Handling Unit (ICHU) deals with
COM120001 Overpayments general - guidance updated to include information on repayment to either a credit or debit card
COM120010 Automatic repayment / reallocation - guidance updated to include information on repayment to either a credit or debit card
COM120020 Overpayments that cannot be handled automatically - guidance updated to include information on repayment to either a credit or debit card
COM120030 Inhibit automatic process - general update to make guidance clearer
COM120032 Inhibit automatic process - action guide updated to make steps to take clearer
COM120033 Inhibit automatic process - action guide updated to make steps to take clearer
COM120040 Viewing repayments - guidance updated to include information on viewing a repayment made to either a credit or debit card
COM120050 Method of repayment - guidance update to include information on a repayment made to either a credit or debit card. Guidance on Bacs details captured from an amended return updated. Additional information on automatic repayments added
COM120060 Repayment and reallocation automatic output - guidance updated to include information on repayments made to either a credit or debit card
COM120100 CT 251 helpcard - new guidance page added giving information on when to use form CT251 and how to complete it
COM124010 Repayment security authorisers - details on how to contact the CT Helpdesk updated and reference to repayment to either credit or debit card added
COM124020 Repayment authorisation - reference to making a repayment to either a credit or debit card added
COM124040 Large repayments - guidance on making a large repayment to either credit or debit card added, guidance on making a large repayment by payable order updated
COM124050 R49 check for large repayments - guidance on when to pass a case to a R49 checker updated
COM125010 Intervention in automatic repayments - guidance updated to include reference to making a repayment to either a credit or debit card
COM125012 Intervention in automatic repayments - action guide updated to included information about repayments being made to either a credit or debit card
COM125020 Manual repayment outside of COTAX - additional information added about making a manual repayment and the use of the PORF procedure
COM125021 Manual repayment outside of COTAX - list of functions updated to include reference to making a repayment by either credit or debit card
COM125033 Direct repayment - action guide updated to include guidance and steps to take where making a repayment to either a credit or debit card
COM125062 Early repayment - list of functions updated to include reference to making a repayment by either credit or debit card
COM126041 Repayments for authorisation list (REDR) - action guide updated to remove reference to the COTAX helpdesk and to include new reference to making a repayment by credit / debit card
COM126050 Manual repayment list (MRPL) - reason for entry on to work list has been updated
COM126051 Manual repayment list (MRPL) - action guide updated to include creative tax credit, better guidance establishing why the case is on the list
COM126060  Cancelled repayments list (LCRT) - reason for entry updated to include repayment by credit / debit card
COM126061  Cancelled repayments list (LCRT) - action guide updated to include reference to making a repayment by credit / debit card
COM126070 Cancelled repayments list (LCRP)- reason for entry updated to include repayment by credit / debit card
COM126071 Cancelled repayments list (LCRP - action guide updated to include reference to making a repayment by credit / debit card
COM126090 Overpayments work list (LOPD) - information on reasons for entry updated
COM126091 Overpayments work list (LOPD) - action guide updated to include information on when a payment has been made by either credit or debit card
COM126101 Overpayments requiring urgent review list (ORUR) - action guide updated to include reference to payments made by credit or debit card and link to additional guidance on how to complete form CT251
COM130011 Notices and returns - list of forms relevant to this subject has been updated
COM130030 Amended returns CTSA APs - guidance updated to included information about capturing bank details using function BOND
COM130050 Mandatory online filing and the end of a company’s life - guidance updated on insolvent company exemptions
COM130062 How to deal with common online filing problems - new action guide with steps to take for dealing with online returns
COM132011 Return handling - list of forms relevant to this subject has been updated
COM132022 Return handling - legislation relevant to this subject has been updated
COM132050 Logging and capturing returns - guidance updated regarding asking for documentary evidence
COM132053 Logging and capturing returns filed online - action guide updated to remove references to returns received on paper and bring guidance up to date for online filing
COM132055 Logging and capturing paper returns - new action guide on steps to take for returns received on paper
COM132071 Dealing with returns received - action guide updated to bring guidance up to date for returns received online and for those received in paper
COM133020 Unlogging a CTSA return - guidance updated to include information on how to find out who submitted the return
COM133022 Unlogging a CTSA return - action guide update to include guidance on how to find who submitted the return
COM154038 Penalties for late delivery of returns - legislation table updated