Updates: COTAX Manual

2024

7 March 2024 published amendments

Payments: payments work lists: quarterly payer review list (QPRW) (Action Guide)

Updated instructions regarding the lower limit and 51% group / associated companies; added link to Company Taxation Manual.

23 February 2024 published amendments

Repayments / reallocations: non automatic reallocations: S963 CTA 2010/Reg 9 surrender

Updated references to box numbers in line with CT600 Version 3; added links to the Company Taxation Manual.

Repayments / reallocations: repayment / reallocations work lists: repayments for authorisation list (REDR) (Action Guide)

Updated instructions on how to deal with high-value repayments by payable order.

Payments: payments work lists: quarterly payer review list (QPRW) (Action Guide)

Updated references to associated (51% group) companies in line with CT600 Version 3; added links to the Company Taxation Manual.

21 February 2024 published amendments

19 February 2024 published amendments

Repayments / reallocations: overpayments: general: method of repayment

Added details of how to be assigned internal access to the Bank Account Reconciliation Service (BARS) portal; updated links to IPP form.

Repayments / reallocations: repayment / reallocation authorisation: Large repayments - responsible office

Added details of how to be assigned internal access to the Bank Account Reconciliation Service (BARS) portal; updated HMRC Payments team name.

Repayments / reallocations: non automatic repayments - introduction

Added details of how to be assigned internal access to the Bank Account Reconciliation Service (BARS) portal; updated links to IPP form.

Repayments / reallocations: repayment / reallocations work lists: overpayments review list (LOPU) (Action Guide)

Added details of how to be assigned internal access to the Bank Account Reconciliation Service (BARS) portal; updated links to IPP form.

Repayments / reallocations: repayment / reallocations work lists: overpayments list (LOPD) (Action Guide)

Added details of how to be assigned internal access to the Bank Account Reconciliation Service (BARS) portal; updated links to IPP form.

14 February 2024 published amendments

Repayments & Reallocations: When to contact HMRC Payments Operations - Government Banking and Payments

Added context as to why CT250 forms are used; updated links to IPP form.

2 February 2024 published amendments

16 January 2024 published amendments

9 January 2024 published amendments

Repayments / reallocations: overpayments: general: method of repayment

Removed reference to accepting director's bank details

2023

21 December 2023 published amendments

19 December 2023 published amendments

Enquiries: CTSA enquiries: taxpayer amendments

Links created to the EM pages

28 November 2023 published amendments

Repayments / reallocations: repayment / reallocations work lists: overpayments list (LOPD) (Action Guide)

Replaced 'name' with 'PID' to reinforce good GDPR practice; removed reference to accepting bank details via fax; added reference to accepting bank details via telephone

Glossary of terms

Removed reference to GPT phone and fax numbers, updated address details

Repayments / reallocations: repayment / reallocation authorisation: Large repayments - responsible office

Removed reference to accepting bank details via fax; added reference to accepting bank details via telephone; added bullet points to list

Returns / notices: returns work lists: amended e-filed list (AEFL) (Action Guide)

Replaced 'name' with 'PID' to reinforce good GDPR practice

Appeals: appeals work lists: open appeals and informal standovers list (LASO) (Action Guide)

Replaced 'name' with 'PID' to reinforce good GDPR practice

Work lists: features of work lists: B/F date and B/F notes

Replaced 'name' with 'PID' to reinforce good GDPR practice

Background: company taxation overview: group payment arrangements

Removed reference to GPA team phone and fax numbers, updated address details

Repayments / reallocations: repayment / reallocations work lists: overpayments review list (LOPU) (Action Guide)

Removed reference to accepting bank details via fax; added reference to accepting bank details via telephone; updated HMRC Payments team name

Repayments / reallocations: overpayments: general: method of repayment

Removed reference to accepting bank details via fax; added reference to accepting bank details via telephone; removed reference to Manual Payable Order process, now withdrawn

Pursuit: automatic and clerical pursuit: selection for debt management office pursuit

Reapplication of redaction to resolve technical error

Repayments / reallocations: overpayments: general: introduction

Reapplication of redaction to resolve technical error

Repayments / reallocations: repayment interest: non automatic calculation of RPI

Reapplication of redaction to resolve technical error

Contacts

Removed feedback table

21 November 2023 published amendments

Case records: maintaining case records: making COTAX notes

Added extra text to make clear that colleague names also qualify as personal data

17 November 2023 published amendments

Repayments / reallocations: non automatic repayments: repayment request in Debt Management Office

Updated HMRC Payments team name

Repayments / reallocations: non automatic repayments - repayment interest

Removing reference to PORF process, which has now been withdrawn; updated HMRC Payments team name; added links to Company Taxation Manual

Repayments / reallocations: non automatic repayments: repayment of CIS25 tax - responsible office

Added link to Construction Industry Scheme Reform Manual

Repayments / reallocations: non automatic repayments: payments of tax credits - responsible office

Added links to Company Taxation Manual

16 November 2023 published amendments

Repayments / reallocations: non automatic repayments - introduction

Added facility to accept certain Bacs details via telephone and removed facility to supply Bacs details by fax

Repayments / reallocations: non automatic repayments - intervention in automatic repayments

Updated process for issuing CHAPS; removed facility to accept Bacs details via fax; updated process for issuing large amounts by payable order

Repayments / reallocations: non automatic repayments: manual repayment - outside COTAX - responsible office

Updated processes after withdrawal of PORF (Payable Order Request Form) process.

Repayments / reallocations: non automatic repayments: functions - manual repayment - outside COTAX - responsible office

Removed MIPO reference as PORF process withdrawn

Repayments / reallocations: non automatic repayments: direct repayment - responsible office

Removed reference to PORF process, which has been withdrawn

Repayments / reallocations: non automatic repayments: direct repayment - responsible office (Action Guide)

Renamed section

Repayments / reallocations: non automatic repayments: direct repayment - the CT Unit Cumbernauld

Updated HMRC Payments team name

Repayments / reallocations: non automatic repayments: early repayment - responsible office

Updated HMRC Payments team name; added links to Company Taxation Manual

14 November 2023 published amendments

Assessing: assessing work lists - determination required no return list (DRNR) (Action Guide)

Added section regarding organisations holding charitable status, directing caseworkers to determine if Exemption is appropriate.

3 November 2023 published amendments

Case records: new company records - types of company

Removal of redacted material until technical issue resolved.

1 November 2023 published amendments

Case records: new company records - types of company

Updated contact details for team responsible for UK REITs, following clarification from LB NE&Y.

5 October 2023 published amendments

4 October 2023 published amendments

Assessing: CTSA assessments: handling non-COTAX charges (Action Guide)

Note 3 removed 'Add any notes regarding the interest rules for the assessment type' and renumbered

8 September 2023 published amendments

4 August 2023 published amendments

Repayments & Reallocations: When to contact HMRC Payments Operations - Government Banking and Payments

Updated to change reference from Corporate Finance to Government Banking

25 July 2023 published amendments

20 June 2023 published amendments

25 April 2023 published amendments

Payments: quarterly instalment payments: introduction

Updated guidance and reference to regulations

24 April 2023 published amendments

Forms index

Links added to include the Welsh language versions of the CT600 series.

14 March 2023 published amendments

Repayments / reallocations: overpayments: general: method of repayment

Added new section regarding accepting bank details over the telephone.

8 March 2023 published amendments

Assessing: CTSA assessments: discovery assessments (Action Guide)

Removed - If the [Send] button on the form doesn't work, email the form to CT Unit, CT Ops Enquiry (DMB).

7 March 2023 published amendments

Returns / notices: notices and returns: issue of notices and returns

Removed A payslip is attached to the CT603 notice as no longer approppriate

Claims / reliefs: loss and non-trading deficits carry-back: forms: clerical interest indicator

Removed - If the [Send] button doesn't work, email it to CT Unit, CT Ops Enquiry (DMB).

13 February 2023 published amendments

31 January 2023 published amendments

Repayments / reallocations: repayment /reallocation authorisation: introduction)

2 years service clarification

Forms index

removed link to withdrawn form

23 January 2023 published amendments

Repayments / reallocations: non automatic reallocations: reallocations in a banking operations office (Action Guide menu)

Unpublished as guidance no longer in use - confirmed with GB&P/ CT Change prior to unpublishing.

Repayments / reallocations: non automatic reallocations: reallocation within COTAX - banking operations office (Action Guide)

Unpublished as guidance no longer in use - confirmed with GB&P/ CT Change prior to unpublishing.

Repayments / reallocations: non automatic reallocations: reallocation out of COTAX - banking operations office (Action Guide)

Unpublished as guidance no longer in use - confirmed with GB&P/ CT Change prior to unpublishing.

Repayments / reallocations: repayment / reallocation authorisation: Large repayments - responsible office

Updated redaction and changed references from CT251 to IPP.

12 January 2023 published amendments

Claims / reliefs: other reliefs: when to complete a form CT250(P)

Changes to CT Unit in Cumbernauld reference to CT Unit in Government Banking and Payments.

10 January 2023 published amendments

2022

6 December 2022 published amendments

9 August 2022 published amendments

4 August 2022 published amendments

COTAX roles index: COTAX user roles

Corrected error with Repay auth dist

16 June 2022 published amendments

27 May 2022 published amendments

Returns / notices: notices and returns: accounts

Update to non-res companies receiving income from UK property, NR Co's disposing of an interest in UK Land or Property and Offshore Property Developers

4 May 2022 published amendments

Assessing: CTSA assessments: recording a self assessment (Action Guide)

Updated to correct guidance in line with steer from policy.

Repayments / reallocations: overpayments: general: IPP Helpcard

Updated based on feedback from Corporate Finance

Forms index

Updated new CT600 pages

Repayments / reallocations: repayment / reallocation authorisation: repayment security authorisers - responsible office

Updated references to CAF to references to SharePoint.

Removed contact details for CT Helpdesk as they don't give access anymore.

30 March 2022 published amendments

Repayments / reallocations: overpayments: general: IPP Helpcard

Updated after instruction from Corporate Finance - changed Bona Vacantia guidance from reallocate to repay.

15 March 2022 published amendments

Repayments / reallocations: repayment / reallocations work lists: overpayments list (LOPD) (Action Guide)

Changed
• Use function REOD (Direct Reallocation Out of COTAX – District) class 1 – hold for reallocation.
to
• Use function REOD (Direct Reallocation Out of COTAX – District) class 3- Repay.

10 March 2022 published amendments

Assessing: CTSA assessments: company type

Accessibility table review

Assessing: assessing work lists: functions

Accessibility table review

CT Pay and File: returns / notices: return handling: unlogging a return: functions

Accessibility table review

CT Pay and File: returns / notices: return handling: functions

Accessibility table review

CT Pay and File: automatic and clerical pursuit: functions: investigation case assessments

Accessibility table review

CT Pay and File: automatic and clerical pursuit: forms: investigation case assessments

Accessibility table review

CT Pay and File APs: penalties for late delivery of returns: functions

Accessibility table review

CT Pay and File: automatic and clerical pursuit: investigation case assessments (Action Guide)

Accessibility table review

COTAX Manual: recent changes

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Recent changes to this guidance

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COTAX : recent changes

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COTAX Manual: recent changes

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COTAX Manual: update index

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23 February 2022 published amendments

10 February 2022 published amendments

8 February 2022 published amendments

Repayments / reallocations: repayment / reallocations work lists: overpayments list (LOPD)

Changed threshold for referral of cases to CT Co-ordinator or Technical Caseworker

Repayments / reallocations: repayment / reallocations work lists: overpayments requiring urgent review list (ORUR)

Upgraded threshold for referral of repayment to CT Co-ordinator or Technical Caseworker - changed from £25001 to £150001

25 January 2022 published amendments

2021

10 November 2021 published amendments

Forms index

URLs updated

3 November 2021 published amendments

Enquiries: CTSA enquiries: taxpayer amendments

COTAX enquiry for amendments now included

15 October 2021 published amendments

Penalties: late delivery of returns: reasonable excuse

Hyperlinks added to CTM & CH

Forms index

Hyperlinks changed to GOV.UK

14 October 2021 published amendments

Forms index

Re-format table

5 October 2021 published amendments

Case records: new company records: cases where no COTAX record has been set up (Action Guide)

Added additional company registration detail and changed layout

28 September 2021 published amendments

22 September 2021 published amendments

COTAX roles index: COTAX user roles

Maintain agent role updated to include ACT

7 September 2021 published amendments

Forms index

CT603 updated

31 August 2021 published amendments

4 August 2021 published amendments

13 April 2021 published amendments

4 March 2021 published amendments

9 February 2021 published amendments

2 February 2021 published amendments

12 January 2021 published amendments

2020

2 November 2020 published amendments

Case records: maintaining case records: entering capacity details in COTAX - company insolvent

details for admin recvrship amended on advice from IP process owner

14 October 2020 published amendments

8 October 2020 published amendments

Case records: records work lists: ceased cases with o/s balance list (LOSB) (Action Guide)

guide updated to show improved process agreed with DM Sept 2020

23 September 2020 published amendments

Payments: quarterly instalment payments: pursuit

guidance changed for action to take if unable to establish QIP status

15 September 2020 published amendments

Assessing: CTSA assessments: recording a self assessment

guidance for time related cases added

10 September 2020 published amendments

24 August 2020 published amendments

Repayments / reallocations: overpayments: general: IPP Helpcard

added information about confirmation of payee process impact

Repayments / reallocations: overpayments: general: method of repayment

updated to include confirmation of payee information

21 August 2020 published amendments

Enquiries: CTSA enquiries: Partial closure notice

updated to make guidance clearer

19 August 2020 published amendments

23 July 2020 published amendments

Case records: records work lists: list of new and transferred cases (LNTC) (Action Guide)

action guide corrected to show information for mutual societies

2 July 2020 published amendments

Case records: records work lists: case records change list (CRCL) (Action Guide)

updated to reflect robotic activity and current process correctly

30 April 2020 published amendments

27 February 2020 published amendments

14 February 2020 published amendments

The CT Online Service: Your Tax Account: single company view

amended to reflect correct POP limits

5 February 2020 published amendments

Case records: new company records: types of company

correct MUID entered for TNR/ SFCU cases

21 January 2020 published amendments

Forms index

CT603

15 January 2020 published amendments

Repayments / reallocations: repayment / reallocations work lists: manual repayments list (MRPL) (Action Guide)

amount of auto deletion increased to reflect recent changes to agreed limits

14 January 2020 published amendments

13 January 2020 published amendments

COTAX roles index: COTAX user roles

change to reflect recent agreed changes to working practises -

7 January 2020 published amendments

Returns / notices: return handling: introduction

update to include private unlimited companies as not required to submit returns using iXBRL

2019

11 December 2019 published amendments

20 November 2019 published amendments

5 November 2019 published amendments

25 October 2019 published amendments

5 September 2019 published amendments

23 August 2019 published amendments

Returns / notices: notices and returns: issue of notices and returns

updated to reflect correct assessment time limits

COTAX roles index: COTAX specialist roles

updated to reflect a change to the role access processs

Penalties: late delivery of returns: introduction

typo corrected

20 August 2019 published amendments

Forms index

typo amended

8 August 2019 published amendments

26 June 2019 published amendments

Forms index

new CT41G

25 June 2019 published amendments

Forms index

newct211

10 June 2019 published amendments

Assessing: CTSA assessments: discovery assessments

amended to reflect correct terminology

15 May 2019 published amendments

Accounting periods: company accounting periods: introduction

COM updated to include details of non resident companies

Returns / notices: notices and returns: introduction

COM updated with information relating to non resident/non registered companies

Returns / notices: notices and returns: accounts

Updated to include details of non-resident companies

16 April 2019 published amendments

10 April 2019 published amendments

9 April 2019 published amendments

3 April 2019 published amendments

Case records:New company records:Offshore property developers

updated to reflect recent operating procedure changes

Case records: new company records: introduction

updated in relation to TNRGIP legislation

Case records: new company records: types of company

updated to include TNRGIP

Case records: new company records: forms

updated to include information about TNRGIP companies

Case records: new company records: new cases in the CT responsible office

updated to include information about TNRGIP companies

Case records: new company records: cases where no COTAX record has been set up (Action Guide)

update to include TNRGIP companies

2 April 2019 published amendments

Background: company taxation overview: the CTSA and CT pay and file regimes

updated to include changes to QIP from 01/04/19

Background: company taxation overview: credit and debit interest

updated to reflect changes to QIP guidance

Background: company taxation overview: quarterly instalment payments

updated to reflect changes to QIP

Interest: how interest is calculated: credit or debit interest

updated to reflect changes to QIP

Interest: how interest is calculated: negative credit interest

updated to reflect changes to QIP signals

Interest: how interest is calculated: credit or debit interest calculation by COTAX

changed to reflect updates to QIP

Interest: how interest is calculated: credit or debit interest: clerical charge (CT Unit Cumbernauld) (Action Guide)

changed to reflect updates to QIP

Interest: how interest is calculated: credit or debit interest: clerical charge (debt management) (Action Guide)

updated to reflect changes to QIP signals

Payments: payments work lists: quarterly payer review list (QPRW) (Action Guide)

updated to reflect changes to QIP signals

Payments: quarterly instalment payments: introduction

updated to reflect changes to QIP

Payments: quarterly instalment payments: functions

updated to reflect changes to QIP

Payments: quarterly instalment payments: calculating instalment amount due

updated to reflect changes to QIP

Payments: quarterly instalment payments: credit / debit interest

updated to reflect changes to QIP

Payments: quarterly instalment payments: instalment due dates

updated to reflect changes to QIP

Payments: quarterly instalment payments: legislation

updated to reflect changes to QIP

Payments: quarterly instalment payments: pursuit

updated to reflect changes to QIP

Pursuit: automatic and clerical pursuit: automatic pursuit

pyt table updated to reflect changes to QIP

Pursuit: automatic and clerical pursuit: status and pursuit

due date amended to reflect QIP changes

27 March 2019 published amendments

Case records: maintaining case records: dealing with potential strike offs

hyperlinks reactivated

Functions index

updated to clarify situation with CSVY

Forms index

new versions of Ct208a, CT208PR1 and CT208PR2 uploaded

26 March 2019 published amendments

Repayments / reallocations: overpayments: general: inhibit automatic process

activate hyperlink

Repayments / reallocations: overpayments: general: functions

updated to include details relating to transferable tax history

Returns / notices: returns work lists: e-filed returns list (EFRL)

updated to include transferable tax history information

Claims / reliefs: CTSA claims frameworks: introduction

to include information relating to transferable tax history

2018

14 December 2018 published amendments

Assessing: CTSA assessments: discovery assessments

Corrected e-mail address option for CT Help desk

Pursuit: automatic and clerical pursuit: objections to striking off

Reference added regarding restoration to the Companies House register after striking off.

Repayments / reallocations: overpayments: general: introduction

Repayment limit updated.

Repayments / reallocations: non automatic repayments: introduction

Small repayment limit changed to £100.

16 August 2018 published amendments

2017

15 August 2017 published amendments

Case records: maintaining case records: dealing with potential strike offs

Section on Companies House email alerts updated.

2 August 2017 published amendments

Returns / notices: notices and returns: form CT600

Supplementary page CT600K included.

1 August 2017 published amendments

6 June 2017 published amendments

Enquiries: CTSA enquiries: opening an enquiry

Clarified that the notice to enquire must be received by the company - not issued - before the last date for enquiry.

23 May 2017 published amendments

Assessing: CTSA assessments: time limit for self assessment

Reference to time limit for self assessment amended to clarify that there is no limit.

Assessing: CTSA assessments: recording a self assessment (Action Guide)

Clarification that there is no time limit for a self assessment.

Assessing: CTSA assessments: discovery assessments

Hyperlinks added to other manual references.

Assessing: CTSA assessments: revenue determinations

Clarification that there is no time limit for making a self assessment.

Returns / notices: return handling: logging and capturing returns

Clarification that there is no time limit to making a self assessment.

18 May 2017 published amendments

26 April 2017 published amendments

Case records: new company records: types of company

Offshore property developers added to types of company.

19 April 2017 published amendments

Case records: new company records: contents

Offshore property developers added to contents.

2016

13 December 2016 published amendments

Case records: maintaining case records: dealing with potential strike offs

Change to the process for dealing with intent to strike off.