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HMRC internal manual

COTAX Manual

Updates: COTAX Manual

2015

published amendments

Interest: interest objections and amendments: amending an interest charge
Spelling mistake corrected.
Interest: interest objections and amendments: legislation
Formatting and punctuation amended.
Interest: interest objections and amendments: receipt of an interest objection (Action Guide)
Styles and punctuation amended.
Interest: interest objections and amendments: functions
Styles and punctuation amended.
Interest: interest objections and amendments: forms
Style and punctuation amended.
Interest: interest objections and amendments: receipt of an interest objection
Style and punctuation amended.
Interest: how interest is calculated: late payment interest
DCM error amended.
Hyperlinks to SAFE guidance amended.
Background: typical case examples: company neither pays nor delivers
Timings amended for issue of reminders.
Background: typical case examples: company pays late and delivers late
Timings amended for issue of reminders.
Background: typical case examples: company pays and self assesses on time
Timings amended for issue of reminders.
Background: typical case examples: forms
Timings for issue of reminders amended.
Background: Allocation of COTAX and CT Online user roles: introduction
Departmental security requirements updated to include Clerical Caseworker.
Assessing: assessing work lists: determination required no return list (DRNR) (Action Guide)
Step 5 amended to show correct function.

published amendments

Case records: records work lists: contents
Added to contents page.

published amendments

Pursuit: automatic and clerical pursuit: introduction
Styles updated.
Case records: maintaining case records: dealing with potential strike offs
Guidance on revised process for objections to strike off.

2016

published amendments

Repayments / reallocations: repayment / reallocations work lists: repayments for authorisation list (RPAU)
Spelling corrected.
Repayments / reallocations: repayment / reallocations work lists: reallocations for authorisation list (REAU)
Styles updated.
Repayments / reallocations: repayments / reallocations work lists: reallocations for authorisation list (RLAU) (Action Guide)
Styles updated.
Payments: processing payments: the payment record
Text corrected.
Payments: processing payments: introduction
Grammar corrected. Link corrected.
Returns / notices: returns work lists: e-filed returns list (EFRL) (Action Guide)
Number of days for automatic processing of returns amended.
Returns / notices: returns work lists: functions
Direction to functions page amended.
Returns / notices: returns work lists: amended e-filed list (AEFL) CTSA APs only
Grammar corrected.
Returns / notices: returns work lists: introduction
Styles updated.
Forms index
Timings for the issue of reminders amended.
Payments: processing payments: the payment obligation: forms
Timings for issue of reminders amended.
Payments: processing payments: the payment obligation
Timings for issue of reminders amended.
Penalties: penalty determinations: time limits
Styles updated.
Penalties: penalty determinations: superseded accounting periods
Styles updated.
Penalties: penalty determinations: review of penalties
Styles updated.
Penalties: penalty determinations: return periods
Styles updated.
Penalties: penalty determinations: reissuing determinations
Styles updated.
Penalties: penalty determinations: penalty inhibition signals
Styles updated.
Penalties: penalty determinations: action required to prevent repayment and penalty issue on the same day
Styles updated.
Penalties: penalty determinations: forms
Styles updated.
Penalties: penalty determinations: notices of penalty determination
Styles updated.
Penalties: penalty determinations: normal charging policy
Styles updated.
Penalties: penalty determinations: multiple penalties on a single notice
Styles updated.
Penalties: penalty determinations: making penalty determinations
Styles updated.
Penalties: penalty determinations: determination references
Styles updated/
Penalties: penalty determinations: functions
Styles updated.
Penalties: penalty determinations: copy of determinations
Styles updated.
Penalties: penalty determinations: COTAX support
Styles updated.
Penalties: penalty determinations: legislation
Styles updated.
Penalties: penalty determinations: appeals
Styles updated.
Penalties: penalty determinations: introduction
Styles updated.

published amendments

Returns / notices: returns work lists: e-filed returns list (EFRL) (Action Guide)
Clarification of treatment of CT600F supplementary pages.
Returns / notices: notices and returns: original returns delivered online
Link to legislation included.
Returns / notices: notices and returns: computations
Link to legislation added.
Returns / notices: notices and returns: amended returns CTSA APs
Spelling corrected.
Reference to legislation included.
Returns / notices: notices and returns: legislation
Further legislative references relating to mandatory online filing included.
Case records: responsible offices: transfer cases from CT processing office to Specialist PT Charities (Action Guide)
Correct MUIDs for charity cases shown.
Appeals: appeals work lists: open appeals and informal standovers list (LASO) (Action Guide)
Action guide updated to include checking whether company struck off.
Repayments / reallocations: repayment / reallocations work lists: overpayments list (LOPD) (Action Guide)
Emphasis on checking why a manual inhibition has been set.
Guidance around bona vacantia for struck off cases clarified.
Repayments / reallocations: repayment / reallocations work lists: overpayments requiring urgent review list (ORUR) (Action Guide)
Action guide reordered for clarity.
Repayments / reallocations: repayment / reallocations work lists: overpayments requiring urgent review list (ORUR)
Reasons for entry correctly ordered.
Repayments / reallocations: repayment / reallocations work lists: overpayments review list (LOPU) (Action Guide)
Clarification of bona vacantia procedure where payments made after the date of dissolution.
Repayments / reallocations: repayment / reallocations work lists: cancelled / rejected repayments list (LCRP) (Action Guide)
Clarification added to step 10.
Repayments / reallocations: repayment / reallocations work lists: manual repayments list (MRPL) (Action Guide)
Step added to action guide.

published amendments

Claims / reliefs: loss and non-trading deficits carry-back: allowing the carry-back (Action Guide)
Styles updated.
Claims / reliefs: loss and non-trading deficits carry-back: clerical interest indicator
Clarification of where to find a form CT250(P).
Claims / reliefs: loss and non-trading deficits carry-back: changing the EDP (Action Guide)
Clarification of where to find a form CT250(P).
Styles updated.
Claims / reliefs: loss and non-trading deficits carry-back: forms: changing the EDP
Clarification of where to find form CT250(P).
Claims / reliefs: loss and non-trading deficits carry-back: forms: clerical interest indicator
Clarification of how to send form CT250(P).
CT Pay and File: claims / reliefs: ACT: correcting interest - responsible CT office (Action Guide)
Styles updated.
CT Pay and File: claims / reliefs: ACT: correcting interest - responsible CT office
Broken link amended.
Claims / reliefs: other reliefs: when to complete a form CT250(P)
Clarification of where to find and send form CT250(P).
Claims / reliefs: other reliefs: S458 CTA 2010 - late payment interest
Clarification of where to locate form CT250(P).
Claims / reliefs: other reliefs: introduction
Clarification of where to find form CT250(P).

published amendments

Forms index
Format corrected.
Styles updated.
Interest: interest work lists: clerical interest indicator work list (CIIW) - banking operations
Spacing corrected.
Styles updated. Numbering corrected.
Interest: interest work lists: forms
Clarification of where to find form CT250(P).
Interest: interest objections and amendments: considering a late payment interest objection (Action Guide)
Line breaks removed.
Styles updated.
Interest: interest objections and amendments: forms
Clarification of where form CT250(P) can be found.
Assessing: CTSA assessments: discovery assessments (Action Guide)
Formatting amended.
Clarification of where to find a form CT250(P).
Repayments / reallocations: repayment / reallocations work lists: forms
Clarification of where to find form CT250(P).
Interest: how interest is calculated: interest on carry-back / S458 CTA 2010 (formerly S419(4) ICTA 1988) relief (Action Guide)
Numbering corrected.
Style amended.
CT Pay and File: claims / reliefs: ACT: contents
Link.
Link.
Link added.

published amendments

Claims / reliefs: loss and non-trading deficits carry-back: allowing the carry-back (Action Guide)
Step 13 amended.
Case records: records work lists: case records change list (CRCL) (Action Guide)
Information regarding change of name for restored companies included.
CT Pay and File: claims / reliefs: ACT: contents
Title added.

published amendments

Returns / notices: return handling: logging and capturing returns
Clarification of dates shown for receipt of returns submitted electronically at weekends.
Case records: maintaining case records: entering capacity details in COTAX - company insolvent
Clarification for Voluntary Arrangement cases.

published amendments

Repayments / reallocations: repayment / reallocations work lists: overpayments review list (LOPU) (Action Guide)
Guidance regarding accepting Bacs details from authorised agents.
Repayments / reallocations: overpayments: general: method of repayment
Information added to show that Bacs details may be accepted from an authorised agent.
Repayments / reallocations: repayment / reallocation authorisation: Large repayments - responsible office
Information added to show that Bacs details may be accepted from an authorised agent.
Repayments / reallocations: repayment / reallocations work lists: cancelled / rejected repayments list (LCRP) (Action Guide)
Information added to show that Bacs details may be accepted from an authorised agent.
Repayments / reallocations: repayment / reallocations work lists: overpayments list (LOPD) (Action Guide)
Information added to show that Bacs details may be accepted from an authorised agent.
Repayments / reallocations: non automatic repayments: introduction
Information added to show that Bacs details may be accepted from an authorised agent.
Repayments / reallocations: non automatic repayments: intervention in automatic repayments
Added information regarding accepting Bacs details from an authorised agent.

published amendments

Repayments / reallocations: non automatic reallocations: surrender non COTAX repayment to COTAX (Action Guide)
.
Styles updated.
Repayments / reallocations: non automatic repayments: contents
.
.
Repayments / reallocations: repayment interest: non automatic calculation of RPI
Formatting updated.
Repayments / reallocations: non automatic repayments: repayment of income tax - responsible office
Information on DSET codes added.
Repayments / reallocations: non automatic repayments: payments of tax credits - responsible office
Information on DSET codes added.
Repayments / reallocations: non automatic reallocations: functions: reallocation into COTAX - responsible CT office
.
Repayments / reallocations: non automatic reallocations: contents
.
CT Pay and File: automatic and non-automatic repayments: early repayment - responsible office (Action Guide)
Information added on DSET codes.
Repayments / reallocations: non automatic repayments: early repayment - responsible office (Action Guide)
Information added on DSET codes
Repayments / reallocations: non automatic repayments: repayment of CIS25 tax - responsible office
Information added about DSET codes.
Repayments / reallocations: repayment / reallocation authorisation: R49 check for large repayments
Role of the R49 checker clarified.
Repayments / reallocations: non automatic reallocations: reallocation into COTAX - responsible CT office
.
DSET codes added.
Interest: how interest is calculated: common period rules
Formatting amended.
Case records: records work lists: case records change list (CRCL) (Action Guide)
Invalid postcode steps amended.
Returns / notices: notices and returns: revised filing dates
Emphasis on recording revised filing dates.
Returns / notices: notices and returns: filing dates
Emphasis on the importance of amending filing dates.
Repayments / reallocations: overpayments: general: inhibit automatic process
Guidance included regarding struck off companies.
Repayments / reallocations: overpayments: general: introduction
Guidance added for struck off companies.

published amendments

Repayments / reallocations: non automatic reallocations: functions: reallocation into COTAX - responsible CT office (Action Guide)
Missing steps added.
Guidance added regarding DSET codes.
Repayments / reallocations: repayment interest: functions: calculating repayment interest
Short title added.
Repayments / reallocations: repayment interest: contents
Link added.
Repayments / reallocations: repayment interest non automatic calculation of RPI (Action guide)
Information regarding DSET codes added.

published amendments

Repayments / reallocations: repayment / reallocations work lists: overpayments list (LOPD) (Action Guide)
Guidance added for dealing with Welsh language cases.
Case records: Welsh language cases
Extra step added.
Repayments / reallocations: When to contact the CT Unit in Cumbernauld
Reference to Billpay removed and link added to gov.uk page.
Interest: how interest is calculated: introduction
Guidance on when to contact the CT Unit Cumbernauld added.

published amendments

Claims / reliefs: loss and non-trading deficits carry-back: allowing the carry-back (Action Guide)
Clarification of entries to make in RAMA.
Case records: records work lists: case records change list (CRCL) (Action Guide)
Formatting amended.

published amendments

Repayments / reallocations: repayment / reallocations work lists: contents
Missing heading added.
Interest: how interest is calculated: contents
Missing headings added.
Interest: how interest is calculated: forms
Clarification of where to send a completed form CT250(P).
Claims / reliefs: loss and non-trading deficits carry-back: forms: clerical interest indicator
Clarification of where to send a completed form C250(P).
Claims / reliefs: loss and non-trading deficits carry-back: forms: changing the EDP
Clarification of where to send a completed form CT250(P).
Claims / reliefs: loss and non-trading deficits carry-back: contents
Missing headings added.
Claims / reliefs: other reliefs: when to complete a form CT250(P)
Clarification of where to send the completed form CT250(P).
Interest: interest work lists: contents
Missing heading added.
Claims / reliefs: other reliefs: contents
Missing headings added.
Interest: interest objections and amendments: contents
Missing headings added.
Claims / reliefs: loss and non-trading deficits carry-back: clerical interest indicator
Clarification of where to send a completed CT250(P).
Assessing: CTSA assessments: discovery assessments (Action Guide)
Clarification of where to send form CT250(P).

published amendments

Returns / notices: notices and returns: filing dates
Examples corrected regarding leap year dates.

published amendments

Accounting periods: accounting periods work lists: amend accounting period list (AAPR) (Action Guide)
Missing steps added.
Repayments / reallocations: repayment / reallocation authorisation: Large repayments - responsible office
Clarification of COTAX notes to be made.
Repayments / reallocations: repayment / reallocation authorisation: R49 check for large repayments
Clarification that R49 procedure must be carried out by someone independent of the team generating the repayment.
Case records: new company records: receipt of S55 FA 2004 information (Action Guide)
Amendment to header to correct empty row on gov.uk.
Formatting changed to improve presentation on gov.uk.
MUID for Northern Ireland charities corrected.

published amendments

Accounting periods: company accounting periods: dormancy (action guide)
Reformatted to improve display on gov.uk.
Accounting periods: company accounting periods: functions
Reformatted to improve display on gov.uk.
Accounting periods: company accounting periods: company winding up
Reformatted to improve display on gov.uk.
Accounting periods: company accounting periods: administration periods
Reformatted to improve display on gov.uk.
Accounting periods: company accounting periods: maintaining the AP record (Action Guide)
Table header added to improve display on gov.uk.
Reformatted to improve display on gov.uk. CT204 to be inhibited where company has advised dormancy is to end.
Payments: payments work lists: quarterly payer review list (QPRW) (Action Guide)
Step 7 clarified. Reformatted to improve display on gov.uk.
Accounting periods: company accounting periods: dormancy
Typo amended.
Amended to recommend the inhibiting of form CT204 in certain circumstances.
Case records: new company records: information a company must provide to HM Revenue and Customs
Issue of form CT204 to be inhibited where dormancy is followed by a live AP.
Case records: records work lists: registered office RLS list (RRLS)
Reformatted to improve display on gov.uk.
Case records: new company records: functions
Reformatted to improve display on gov.uk.
Returns / notices: returns work lists: e-filed returns list (EFRL) (Action Guide)
Reformatted to display on gov.uk.
Payments: quarterly instalment payments: introduction
Clarification around 51 per cent group companies.

published amendments

Accounting periods: company accounting periods: irregular accounting periods
Added ACTP button name.

published amendments

Appeals: handling appeals and postponements: flat-rate penalty determination appeals - decision maker (Action Guide)
Reformatted to improve display on gov.uk.
Appeals: handling appeals and postponements: appeal against penalty determination (Action Guide)
Reformatted to improve display on gov.uk.
Appeals: handling appeals and postponements: penalty determinations - appeals (Action Guide menu)
Header row indicated to improve display.
Appeals: handling appeals and postponements: penalty determinations - appeals
Reformatted to improve display on gov.uk.
Appeals: handling appeals and postponements: informal standover in responsible CT office (Action Guide)
Reformatted to improve display on gov.uk.
Appeals: handling appeals and postponements: determination of appeal (Action Guide)
Reformatted to improve display on gov.uk.
Appeals: handling appeals and postponements: assessment appeals in responsible CT office (Action Guide)
Reformatted to improve display on gov.uk.
Appeals: handling appeals and postponements: assessment appeals in responsible CT office
Reformatted to improve display on gov.uk.
Appeals: handling appeals and postponements: appeals received in debt management office (Action Guide)
Reformatted to improve display on gov.uk.
Appeals: handling appeals and postponements: appeals received in the CT Unit Cumbernauld (Action Guide)
Header added to table.
Reformatted to improve display on gov.uk.
Appeals: handling appeals and postponements: appeals received in the CT Unit Cumbernauld
Reformatted to improve display on gov.uk.
Appeals: handling appeals and postponements: appeals against discovery determinations (Action Guide)
Reformatted to improve display on gov.uk.
Appeals: handling appeals and postponements: introduction
Reformatted to improve display on gov.uk.
Accounting periods: accounting periods work lists: amend accounting period list (AAPR) (Action Guide)
Header added to try to improve display on gov.uk.
Accounting periods: accounting periods work lists: amend accounting period list (AAPR)
Reformatted to improve display on gov.uk.
Accounting periods: company accounting periods: status indicators
Reformatted to improve display on gov.uk.
Accounting periods: company accounting periods: new cases
Reformatted to improve display on gov.uk.
Accounting periods: company accounting periods: manual linking of APs (Action Guide)
Reformatted to improve display on gov.uk.

published amendments

Assessing: assessing work lists: self assessment discrepancy list (SADL) (Action Guide)
Header added to table to improve display on gov.uk.
Reformatted to improve display on gov.uk.
Assessing: assessing work lists: self assessment discrepancy list (SADL)
Header added to table to improve display on gov.uk.
Reformatted to improve display on gov.uk.
Assessing: assessing work lists: determination required no return list (DRNR) (Action Guide)
Header added to table for display purposes.
Reformatted to improve display on gov.uk.
Assessing: assessing work lists: potential budget change cases list (LPBC)
Header added to table for display purposes.
Display problem on gov.uk.
Reformatted to improve display on gov.uk.
Appeals: appeals work lists: open appeals and informal standovers list (LASO)
Further display problems on gov.uk.
Formatting errors on gov.uk.
Spelling mistake corrected.
Reformatted to improve display on gov.uk.
Assessing: assessing work lists: determination required no return list (DRNR)
Reformatted to improve display on gov.uk.
Appeals: appeals work lists: open appeals and informal standovers list (LASO) (Action Guide)
Reformatted to improve display on gov.uk.
Appeals: handling appeals and postponements: Actively managing postponements and standovers (Action Guide)
Reformatted to improve display on gov.uk.
Appeals: handling appeals and postponements: postponement creating overpayment (Action Guide)
Reformatted to improve display on gov.uk.
Appeals: handling appeals and postponements: flat-rate penalty determination appeals - reviewer (Action Guide)
Reformatted to improve display on gov.uk.

published amendments

Assessing: CTSA assessments: amendments to returns
Reformatted to improve display on gov.uk.

published amendments

Assessing: CTSA assessments: handling non-COTAX charges (Action Guide)
Reformatted to improve display on gov.uk.
Assessing: CTSA assessments: recording a self assessment
Amended to show that CT620 acknowledgements not issued after 14 August 2016.
Assessing: CTSA assessments: forms: non-COTAX charges
Reformatted to improve display on gov.uk.
Assessing: CTSA assessments: contents
Forms added to contents.
Forms index
Corrections for forms no longer issued after 14 August 2016.
Payments: processing payments: the payment obligation: forms
Description of CT208 corrected.
Case records: RLS addresses: forms
Descriptions for CT205 and CT208 corrected.
Reformatted to improve display on gov.uk.
Updated to show that form CT610 is not issued after 14 August 2016.
Payments: processing payments: contents
Forms added to contents.
Penalties: penalty determinations: COTAX support
Amendment to show that CT205 or CT208 will be issued to the agent where the 64-8 signal is set.
Returns / notices: notices and returns: forms
Reformatted to improve display on gov.uk.
Returns / notices: notices and returns: contents
Forms added to contents page.
Forms added to the contents page.
Case records: maintaining case records: company address used for output
Clarification of addresses to which forms and agent copies are issued from 15 August 2016.
Background: typical case examples: contents
Forms added to contents page.
Penalties: penalty determinations: forms
Style amended to conform with standards.
Penalties: penalty determinations: contents
Forms added to contents page.
Enquiries: CTSA enquiries: appeals against jeopardy amendments (Action Guide)
Reformatted to improve the display on gov.uk.
Pursuit: automatic and clerical pursuit: forms: automatic pursuit
Amended to show that form CT620 is no longer used to acknowledge receipt of a tax return and self assessment.
Pursuit: automatic and clerical pursuit: contents
Forms added to contents page.
Enquiries: CTSA enquiries: forms
Updated to show that form CT620 is not used to acknowledge receipt of a tax return after 14 August 2016.
Enquiries: CTSA enquiries: contents
Forms added to contents page.
Case records: RLS addresses: contents
Forms added to contents page.
Case records: new company records: functions
Updated to show that form CT610 is no longer issued.
Case records: new company records: contents
Functions added to contents.
Forms added to contents page.
Case records: new company records: introduction
Updated to show that form CT610 is no longer issued.
Case records: new company records: forms
CT610 entry updated to show not issued after 14 August 2016.
Case records: maintaining case records: forms
CT610 entry updated to show that it is no longer issued after 14 August 2016.
Case records: maintaining case records: contents
Forms added to contents page.

published amendments

Assessing: CTSA assessments: functions
Reformatted to improve display on gov.uk.
Assessing: CTSA assessments: contents
Functions added to contents.
Returns / notices: returns work lists: functions
Reformatted to improve display on gov.uk.
Returns / notices: returns work lists: contents
Functions added to contents.
Claims / reliefs: other reliefs: functions
Reformatted to improve display on gov.uk.
Returns / notices: returns work lists: amended e-filed list (AEFL) (Action Guide)
Reformatted to improve display on gov.uk.
Returns / notices: return handling: logging and capturing returns filed online (Action Guide)
.
Updated to show that COTAX no longer issues return acknowledgements. Reformatted to improve display on gov.uk.
Returns / notices: notices and returns: amended returns CTSA APs
Reformatted to improve display on gov.uk.
Returns / notices: notices and returns: contents
Functions added to contents.
Returns / notices: return handling: logging - logging and capturing paper returns (Action Guide)
Numbering corrected.
Updated to show COTAX no longer issues return acknowledgements. Reformatted to improve display on gov.uk.
Enquiries: CTSA enquiries: closing an enquiry non-contract settlement helpcard for COTAX operators
Updated as we no longer issue return acknowledgements from COTAX.
Enquiries: CTSA enquiries: contents
Functions added to contents page.
Enquiries: CTSA enquiries: enquiry into return for the wrong period (Action Guide)
Updated as COTAX no longer issues return acknowledgements.
Assessing: CTSA assessments: recording a self assessment (Action Guide)
Updated to reflect the fact that COTAX does not issue CT620 acknowledgements after 14 August 2016.
Assessing: CTSA assessments: correcting a return
Amended to reflect that acknowledgements to returns are not issued after 14 August 2016.

published amendments

Repayments / reallocations: non automatic repayments: early repayment - responsible office (Action Guide)
Reformatted to improve display on gov.uk.

published amendments

CT Pay and File: return / notices: return handling: contents
Forms added to index.
Returns / notices: return handling: logging and capturing returns filed online (Action Guide)
Amended due to delay in changing forms issue.
Returns / notices: return handling: logging - logging and capturing paper returns (Action Guide)
Amended due to delay in changing forms issue.
Enquiries: CTSA enquiries: enquiry into return for the wrong period (Action Guide)
Reformatted to improve display on gov.uk.
Penalties: penalty determinations: COTAX support
Amended as the change in forms issue delayed.
Case records: maintaining case records: company address used for output
Amended as the change in forms issue delayed.
Enquiries: CTSA enquiries: forms
Amended due to delay is revising the issue of forms.
Case records: RLS addresses: forms
Amended due to delay is revising the issue of forms.
Case records: new company records: functions
Amended due to delay is revising the issue of forms.
Case records: new company records: introduction
Amended due to delay is revising the issue of forms.
Case records: new company records: forms
Amended due to delay is revising the issue of forms.
Case records: maintaining case records: forms
Amended due to delay is revising the issue of forms.

published amendments

Returns / notices: return handling: contents
Functions added to contents.
Returns / notices: notices and returns: functions
Reformatted.
Penalties: penalty determinations: COTAX support
Corrected regarding agent copy of CT 205.
Enquiries: CTSA enquiries: closing an enquiry non-contract settlement helpcard for COTAX operators
Reformatted.
Enquiries: CTSA enquiries: enquiry into return for the wrong period (Action Guide)
Formatting error corrected.
Enquiries: CTSA enquiries: functions
Reformatted.
Claims / reliefs: CTSA claims frameworks: functions
Reformatted.
Claims / reliefs: CTSA claims frameworks: contents
Functions added to contents.
Case records: maintaining case records: company address used for output
Amended to reflect changes to the issue of printed output from 19 September 2016.
Background: typical case examples: company neither pays nor delivers
Reformatted.
Background: typical case examples: company pays late and delivers late
Reformatted and reference to the issue of a CT620 acknowledgement removed.
Background: typical case examples: company pays and self assesses on time
Reformatted.
Background: typical case examples: functions
Reformatted.
Background: typical case examples: contents
Functions added to contents page.
Background: typical case examples: forms
Changed to show address to which output issued.
Assessing: CTSA assessments: recording a self assessment (Action Guide)
Reformatted and bookmarks added.
Assessing: CTSA assessments: amendments to returns
Hyperlinks added.
Changed to show to which address an amendment acknowledgement is issued where the agent's address matches the Registered Office address of the company.
Case records: RLS addresses: forms
Amended to show changes in the issue of forms from 19 September 2016.
Case records: new company records: functions
Changed to show form CT610 not issued after 18 September 2016.
Case records: new company records: introduction
Changed to show form CT610 not issued after 17 September 2016.
Case records: new company records: forms
Changed to show that form CT610 not issued after 17 September 2016.
Case records: maintaining case records: forms
Showing that form CT610 not issued after 18 September 2016

published amendments

CT Pay and File: returns / notices: return handling: logging and capturing returns: action guide
Reformatted.
CT Pay and File: returns / notices: return handling: functions
Reformatted.
CT Pay and File: return / notices: return handling: contents
Functions added to contents.
CT Pay and File: assessments: capital allowances
Reformatted.
CT Pay and File: assessments: functions
Reformatted.
CT Pay and File: assessments: contents
Functions added to contents.
Returns / notices: return handling: logging - logging and capturing paper returns (Action Guide)
Amended to show that the issue of a CT620ACK should not be requested.
Returns / notices: return handling: logging and capturing returns filed online (Action Guide)
Amended to show that CT620ACK should no longer be requested.

published amendments

Functions index
Reformatted.
Redaction removed.

published amendments

Returns / notices: returns work lists: e-filed returns list (EFRL) (Action Guide)
Small change to step 53 regarding R&D cases.
Case records: Welsh language cases
Phone number corrected.

published amendments

Case records: new company records: receipt of S55 FA 2004 information (Action Guide)
Clarification that OTRS does not ask for the date of incorporation.
Reformatted.
Claims / reliefs: loss and non-trading deficits carry-back: getting the ‘LOS’ posting correct (Action Guide)
Reformatted.
Accounting periods: accounting periods work lists: amend accounting period list (AAPR) (Action Guide)
Reformatted. Information added to show that returns on this worklist will not be automatically processed.
Returns / notices: returns work lists: e-filed returns list (EFRL) (Action Guide)
Reformatted.
Repayments / reallocations: repayment / reallocations work lists: overpayments list (LOPD) (Action Guide)
Link amended again.
Link corrected.
Reformatted.
Steps 36 to 41 amended regarded GPA cases.
CT online services: CT online services overview: CT online filing
Reference added to new HMRC free software.

published amendments

Returns / notices: notices and returns: form CT600
Links for jumps amended.
Returns / notices: notices and returns: filing dates
Reformatted.
Returns / notices: notices and returns: How to deal with common online filing problems (Action Guide)
Typo corrected.
Reformatted and links for jumps amended.
CT online services: CT online services overview: CT online filing
Further clarification of HMRC free software.
CT online services: CT online services overview: common questions asked by companies and agents
Note to show that downloadable HMRC product is time limited.
Accounting periods: company accounting periods: new cases
Formatting corrected.
New links created for examples.
Repayments / reallocations: overpayments: general: method of repayment
Links amended to accommodate gov.uk.

published amendments

Case records: maintaining case records: entering capacity details in COTAX - company insolvent
Reformatted to improve display on gov.uk.

published amendments

Case records: maintaining case records: contents
Functions added to contents.
Pursuit: enforcement: enforcement action (Action Guide)
Reformatted.
Case records: new company records: receipt of S55 FA 2004 information (Action Guide)
Step 8 removed as personal information should not be recorded on COTAX. Other steps renumbered.
Forms index
Description for CT208 amended.
Assessing: assessing work lists: determination required no return list (DRNR)
Formatting improved.

published amendments

Case records: records work list: companies not known to COTAX list (CNKC) (Action Guide)
Reformatted.
Claims / reliefs: loss and non-trading deficits carry-back: trade loss carry-back - leap year (Action Guide)
Reformatted.
Repayments / reallocations: overpayments: general: CT251 Helpcard
Headers added to tables
Reformatted.
Interest: interest work lists: contents
Legislation added to contents.
Interest: interest work lists: legislation
Reformatted.
Case records: maintaining case records: dealing with potential strike offs
Change to the process for dealing with intent to strike off.

published amendments

Glossary of terms
Headers added to tables.
Reformatted.
Claims / reliefs: CTSA claims frameworks: legislation
Reformatted.
Claims / reliefs: CTSA claims frameworks: contents
Legislation added to contents.
Case records: records work list: companies not known to COTAX list (CNKC) (Action Guide)
Reformatted.

2017

published amendments

Repayments / reallocations: overpayments: general: automatic repayment / reallocation
Limit for amended automatic repayment limit amended.

published amendments

Appeals: handling appeals and postponements: penalty determinations - appeals (Action Guide menu)
Header added to table.
Appeals: handling appeals and postponements: penalty determinations - appeals
Jumps added.
Appeals: handling appeals and postponements: informal standover in responsible CT office (Action Guide)
Error amended.
Header added to table. Jumps added.
Appeals: handling appeals and postponements: determination of appeal (Action Guide)
Header added to table. Jumps added.
Appeals: handling appeals and postponements: assessment appeals in responsible CT office (Action Guide)
Header added to table. Jumps added.
Appeals: handling appeals and postponements: assessment appeals in responsible CT office
Jumps added.
Appeals: handling appeals and postponements: appeals received in debt management office (Action Guide)
Jumps added.
Appeals: handling appeals and postponements: appeals received in debt management office
Jumps corrected.
Appeals: handling appeals and postponements: appeals received in the CT Unit Cumbernauld (Action Guide)
Header added to table. Jumps added.
Appeals: handling appeals and postponements: appeals received in the CT Unit Cumbernauld
Jumps added.
Accounting periods: accounting periods work lists: amend accounting period list (AAPR) (Action Guide)
Header added to table.
Accounting periods: accounting periods work lists: amend accounting period list (AAPR)
Jumps added.
Accounting periods: company accounting periods: manual linking of APs (Action Guide)
Error amended.
Header added to table. Jumps added.
Accounting periods: company accounting periods: maintaining the AP record (Action Guide)
Header added to table.
Accounting periods: company accounting periods: maintaining the AP record
Jumps added.
Assessing: CTSA assessments: recording a self assessment (Action Guide)
Header added to contents table.
Case records: responsible offices: transfer of cases in CT responsible office
Information included on who to contact for transfer of records.
Assessing: CTSA assessments: revenue determinations
Amended to clarify which penalty option to choose.
CT Pay and File: assessments: legislation
Reformatted.
CT Pay and File: assessments: contents
COM151051 added to contents.
Claims / reliefs: loss and non-trading deficits carry-back: legislation: loss carry-back / late payment interest
Reformatted.
Claims / reliefs: loss and non-trading deficits carry-back: contents
COM50021 added to contents.
Background: typical case examples: new company - S55 FA2004 information provided
Reformatted.
Accounting periods: company accounting periods: dormancy (action guide)
Reformatted.
Pursuit: automatic and clerical pursuit: legislation: losses carried back
Reformatted.
Pursuit: automatic and clerical pursuit: contents
COM110122 added to table of contents.
CT Pay and File: returns / notices: return handling: logging and capturing returns: action guide
Header added to table of contents.
Interest: how interest is calculated: contents
COM80013 added to contents.
Pursuit: pursuit work lists: cases working clerically list (LCWC) banking operations (Action Guide)
Reformatted.
Index Of Legislation: TMA 1970
Reformatted.

published amendments

Case records: new company records: cases where no COTAX record has been set up (Action Guide)
Header added to table. Jumps corrected.
Case records: new company records: new cases in the CT responsible office (Action Guide menu)
Header added to table.
Case records: new company records: new cases in the CT responsible office
Jumps corrected.
Case records: new company records: information a company must provide to HM Revenue and Customs
Jumps added.
Case records: new company records: types of company
Jumps corrected.
Background: typical case examples: new company - S55 FA 2004 information not provided
Header added to table.
Background: typical case examples: introduction
Header added to table. Reformatted.
Background: features of COTAX: keyboard alternatives
Header added to table.
Background: features of COTAX: indexes
Clarify that there is no longer a left bar of indexes.
Background: features of COTAX: COSH
Clarified COSH is not available in every COTAX function.
Background: features of COTAX: changing office details on COTAX output (Action Guide)
Reformatted.
Background: Allocation of COTAX and CT Online user roles: Role Authoriser duties
Header added to table.
Background: company taxation overview: quarterly instalment payments
Jumps added. Reformatted.
Background: company taxation overview: group payment arrangements
Jumps added.
Background: company taxation overview: the CTSA and CT pay and file regimes
Jumps added. Reformatted.
Assessing: CTSA assessments: self assessments by companies in liquidation
Jumps added.
Assessing: CTSA assessments: revenue determinations (Action Guide)
Header added to table. Jumps added. Reformatted.
Assessing: CTSA assessments: recording a self assessment
Jumps added.
Assessing: CTSA assessments: companies deducting income tax from certain payments (CT61 return) (Action Guide)
Header added to table. Jumps added.
Assessing: CTSA assessments: handling non-COTAX charges: non-COTAX assessment types and SAFE
Header added to table.
Assessing: CTSA assessments: handling non-COTAX charges (Action Guide)
Heading added to table. Jumps added.
Assessing: CTSA assessments: handling non-COTAX charges
Reformatted.
Assessing: CTSA assessments: manual assessments (Action Guide)
Reformatted.
Assessing: CTSA assessments: make / amend tax / penalty charges on same day (Action Guide)
Reformatted.
Assessing: CTSA assessments: discovery determinations
Headers added to tables. Jumps added.
Assessing: CTSA assessments: discovery assessments
Jumps added. Formatting corrected.
Assessing: CTSA assessments: correcting a return
Jumps added.
Assessing: assessing work lists: self assessment discrepancy list (SADL) (Action Guide)
Header added to table. Jumps added.
Assessing: assessing work lists: self assessment discrepancy list (SADL)
Jumps added.
Assessing: assessing work lists: potential budget change cases list (LPBC)
Header added to table. Jumps added.
Assessing: assessing work lists: determination required no return list (DRNR) (Action Guide)
Header added to table. Jumps added.
Assessing: assessing work lists: determination required no return list (DRNR)
Styles amended.
Appeals: appeals work lists: open appeals and informal standovers list (LASO) (Action Guide)
Header added to table. Jumps added.
Appeals: appeals work lists: open appeals and informal standovers list (LASO)
Jumps added.
Appeals: handling appeals and postponements: Actively managing postponements and standovers (Action Guide)
Header added to table. Jumps added.
Appeals: handling appeals and postponements: flat-rate penalty determination appeals - reviewer (Action Guide)
Header added to table. Jumps added.
Appeals: handling appeals and postponements: flat-rate penalty determination appeals - decision maker (Action Guide)
Header added to table. Jumps added.
Appeals: handling appeals and postponements: appeal against penalty determination (Action Guide)
Header added to table. Jumps added.

published amendments

Case records: maintaining case records: request output in a format or the visually impaired (Action Guide)
Reformatted.
Case records: maintaining case records: temporary address used by debt management (Action Guide)
Reformatted.
Case records: maintaining case records: address displayed on COTAX screens
Reformatted.
Case records: responsible offices: transfer cases from CT processing office to Specialist PT Charities (Action Guide)
Reformatted.
Case records: responsible offices: transfer of 100 or more cases in CT processing office (Action Guide)
Reformatted.
Case records: responsible offices: transfer cases from one CT responsible office to another (Action Guide)
Reformatted.
Case records: responsible offices: transfer of cases in CT responsible office (Action Guide menu)
Header added to table.
Case records: responsible offices: transfer of cases in CT responsible office
Reformatted.
Case records: responsible offices: contacting Large Business offices
Header added to table.
Case records: new company records: receipt of form CT41G (Clubs) (Action Guide)
Reformatted.
Case records: new company records: receipt of S55 FA 2004 information (Action Guide)
Table header corrected.

published amendments

Case records: RLS addresses: RLS correspondence (Action Guide menu)
Header added to table.
Case records: RLS addresses: introduction
Reformatted.
Case records: maintaining case records: functions
Reformatted.
Case records: maintaining case records: forms
Header added to table.
Case records: maintaining case records: abbreviations to use in COTAX notes
Header added to table.
Case records: maintaining case records: making COTAX notes
Missing spaces added.

published amendments

Repayments / reallocations: repayment / reallocation authorisation: R49 check for large repayments (Action Guide)
Emphasis on checking not a duplicate repayment. Reformatted.
Repayments / reallocations: repayment / reallocation authorisation: R49 check for large repayments
Grade of authoriser in LB amended.

published amendments

Case records: records work lists: ceased cases with o/s balance list (LOSB) (Action Guide)
Reformatted.
Case records: records work lists: ceased cases with o/s balance list (LOSB)
Links corrected.
Case records: agents: forms
Reformatted.
Case records: agents: functions
Reformatted.
Case records: agents: set up and maintain records for agents (Action Guide)
Reformatted.
Case records: agents: more than one agent acting for a company (Action Guide)
Reformatted.
Case records: agents: contents
Forms and functions added to contents.
Case records: RLS addresses: registered office RLS - tracing unit (Action Guide)
Reformatted.
Case records: RLS addresses: action on receipt of an RLS item - responsible office (Action Guide)
Reformatted.

published amendments

Claims / reliefs: other reliefs: S458 CTA 2010 - CT600A supplementary page
Links fixed.
Claims / reliefs: other reliefs: group and consortium relief - notices of consent
Links fixed.
Claims / reliefs: other reliefs: group and consortium relief - making changes
Links fixed.
Claims / reliefs: other reliefs: group and consortium relief - giving effect to claims
Links fixed.
Claims / reliefs: other reliefs: group and consortium relief - dealing with excessive relief
Links fixed.
Claims / reliefs: other reliefs: group and consortium relief - CT600C supplementary pages
Links fixed.
Claims / reliefs: other reliefs: capital allowances - giving effect to claims
Links fixed.
Claims / reliefs: other reliefs: forms
Reformatted.
Claims / reliefs: other reliefs: introduction
Links fixed.
Claims / reliefs: CTSA claims frameworks: functions
Reformatted.
Claims / reliefs: CTSA claims frameworks: time limit for making claims
Reformatted.
Claims / reliefs: CTSA claims frameworks: claims / elections that must be made with return
Reformatted.
Claims / reliefs: CTSA claims frameworks: claims and elections not made in a return
Reformatted.
Claims / reliefs: CTSA claims frameworks: claims and elections involving more than one AP
Reformatted.
Claims / reliefs: CTSA claims frameworks: claims and elections affecting one AP
Links corrected.
Reformatted.
Claims / reliefs: CTSA claims frameworks: introduction
Reformatted.
Claims / reliefs: loss and non-trading deficits carry-back: forms: order of loss processing
Reformatted.
Claims / reliefs: loss and non-trading deficits carry-back: functions: getting the ‘LOS’ posting correct
Reformatted.
Claims / reliefs: loss and non-trading deficits carry-back: legislation: claims to surrender losses and deficits
Header added to table.
Claims / reliefs: loss and non-trading deficits carry-back: multiple assessments or amendments (Action Guide)
Header added to table.
Reformatted.
Claims / reliefs: loss and non-trading deficits carry-back: allowing the carry-back (Action Guide)
Links updated.
Claims / reliefs: loss and non-trading deficits carry-back: order of loss processing (Action Guide)
Reformatted.
Claims / reliefs: loss and non-trading deficits carry-back: functions: order of loss processing
Reference to list of functions removed.
Header added to table.
Claims / reliefs: loss and non-trading deficits carry-back: forms: changing the EDP
Header added to table.
Claims / reliefs: loss and non-trading deficits carry-back: getting the ‘LOS’ posting correct (Action Guide)
Header added to contents table.
Claims / reliefs: loss and non-trading deficits carry-back: contents
Forms, functions and legislation added to contents.
Claims / reliefs: loss and non-trading deficits carry-back: getting the ‘LOS’ posting correct
Reformatted.
Case records: records work lists: companies not known to COTAX (CNKC)
Reformatted.
Case records: records work lists: registered office RLS list (RRLS) (Action Guide)
Reformatted.
Case records: records work lists: registered office RLS list (RRLS)
Links added.
Case records: records work lists: list of new and transferred cases (LNTC) (Action Guide)
Reformatted.
Case records: records work lists: list of new and transferred cases (LNTC)
Links updated.
Case records: records work lists: case records change list (CRCL) (Action Guide)
Header added to contents table.
Links updated.
Case records: records work lists: case records changes list (CRCL)
Links updated.

published amendments

Enquiries: CTSA enquiries: closing an enquiry: revenue amendments (Action Guide)
Reformatted.
Enquiries: CTSA enquiries: closing an enquiry: revenue amendments
Reformatted.
Enquiries: CTSA enquiries: closing an enquiry non-contract settlement helpcard for COTAX operators
Header added to table.
Enquiries: CTSA enquiries: closing an enquiry non-contract settlement helpcard for caseworkers
Reformatted.
Enquiries: CTSA enquiries: closing an enquiry: manual closure notices (Action Guide)
Reformatted.
Enquiries: CTSA enquiries: closing an enquiry: non-contract settlement cases (Action Guide)
Reformatted.
Enquiries: CTSA enquiries: closing an enquiry: non-contract settlements (Action Guide menu)
Reformatted.
Enquiries: CTSA enquiries: closing an enquiry: non-contract settlements
Reformatted.
Enquiries: CTSA enquiries: enquiry into return for the wrong period (Action Guide)
Reformatted.
Enquiries: CTSA enquiries: enquiry into return for the wrong period
Reformatted.
Enquiries: CTSA enquiries: appeals against jeopardy amendments (Action Guide)
Reformatted.
Enquiries: CTSA enquiries: appeals against jeopardy amendments
Reformatted.
Enquiries: CTSA enquiries: making jeopardy amendments (Action Guide)
Reformatted.
Enquiries: CTSA enquiries: making jeopardy amendments
Reformatted.
Enquiries: CTSA enquiries: repayment during enquiry
Reformatted.
Enquiries: CTSA enquiries: taxpayer amendments
Reformatted.
Enquiries: CTSA enquiries: opening an enquiry (Action Guide)
Reformatted.
Enquiries: CTSA enquiries: time limit for opening an enquiry
Jumps fixed.
Enquiries: CTSA enquiries: introduction
Further minor correction.
Reformatted.
Jumps updated.
the CT Online Service: Your Tax Account: forms
Reformatted.
the CT Online Service: Your Tax Account: functions
Reformatted.
the CT Online Service: Your Tax Account: single company view
Header added to table.
Reformatted.
the CT Online Service: Your Tax Account: contents
Forms and functions added to contents.
CT online services: CT online services overview: introduction
Jumps corrected.

published amendments

Enquiries: CTSA enquiries: closing an enquiry: closing an enquiry: contract settlements (Action Guide)
Reformatted.

published amendments

Interest: how interest is calculated: late payment interest: clerical charge (CT Unit Cumbernauld) (Action Guide)
Reformatted.
Interest: how interest is calculated: clerical calculation of late payment interest (Action Guide menu)
Reformatted.
Interest: how interest is calculated: late payment interest calculation by COTAX
Reformatted.
Interest: how interest is calculated: functions
Reformatted.
Interest: how interest is calculated: forms
Reformatted.
Interest: how interest is calculated: late payment interest
Reformatted.
Interest: how interest is calculated: introduction
Reformatted.
Enquiries: CTSA enquiries: functions
Formatting changed for gov.uk display.
Enquiries: CTSA enquiries: forms
Reformatted.
Enquiries: CTSA enquiries: closing an enquiry: enquiries under Schedule 1A TMA 1970 (Action Guide)
Reformatted.
Enquiries: CTSA enquiries: closing an enquiry: enquiries under Schedule 1A TMA 1970
Jump amended.
Reformatted.
Enquiries: CTSA enquiries: closing an enquiry: closing an enquiry: contract settlements helpcard for COTAX operators
Reformatted.
Enquiries: CTSA enquiries: closing an enquiry: closing an enquiry: contract settlements helpcard for caseworkers
Reformatted.
Enquiries: CTSA enquiries: closing an enquiry: non-contract settlement cases (Action Guide)
Header added to table.

published amendments

Repayments / reallocations: overpayments: general: introduction
Repayment limit updated.

published amendments

Case records: responsible offices: contacting Large Business offices
Hyperlink corrected.

published amendments

COTAX roles index: roles required to view returns submitted through CT Online Services
Hyperlink.
Hyperlink corrected.
Hyperlink fixed.
Hyperlink fixed.
Payments: payments returned by the bank: introduction
Hyperlinks fixed.
Pursuit: enforcement: enforcement action (Action Guide)
Hyperlink fixed.
Interest: how interest is calculated: late payment interest
Hyperlink fixed.
Background: Allocation of COTAX and CT Online user roles: New Role Authorisers or new Deputy Role Authorisers
Hyperlink fixed.

published amendments

Repayments / reallocations: non automatic repayments: introduction
Small repayment limit changed to £100.

published amendments

Interest: how interest is calculated: late payment interest: clerical charge (debt management) (Action Guide)
Reformatted.

published amendments

COTAX roles index: roles required to view returns submitted through CT Online Services
Hyperlink.
Link amended.

published amendments

COTAX roles index: roles required to view returns submitted through CT Online Services
E-mail address hyperlinked to CT process mailbox

published amendments

Forms index
x
x
x
Hyperlinks corrected
Minor corrections
New URLs for CT600's - Ian Arbuckle request
Updated following form changes - Ian Arbuckle

published amendments

Forms index
CT620
x
Hyperlinks to GOV.UK
COTAX roles index: roles required to view returns submitted through CT Online Services
x
link corrected

published amendments

Case records: new company records: contents
Offshore property developers added to contents.

published amendments

Forms index
CT600V3(2017) added

published amendments

Interest: interest objections and amendments: legislation
Reformatted to improve display on gov.uk.
Interest: interest objections and amendments: functions
Reformatted to improve display on gov.uk.
Interest: interest objections and amendments: forms
Reformatted to improve display on gov.uk.
Interest: interest objections and amendments: considering a credit or debit interest objection (Action Guide)
Reformatted to improve display on gov.uk.
Interest: interest objections and amendments: considering a late payment interest objection (Action Guide)
Reformatted to improve display on gov.uk.
Interest: interest objections and amendments: considering an interest objection (Action Guide menu)
Reformatted to improve display on gov.uk.
Interest: interest objections and amendments: considering an interest objection
Reformatted to improve display on gov.uk.
Interest: interest objections and amendments: receipt of an interest objection (Action Guide)
Reformatted for better display on gov.uk.
Interest: interest objections and amendments: receipt of an interest objection
Reformatted to improve the display on gov.uk.
Case records: new company records: types of company
Offshore property developers added to types of company.
Forms index
correction

published amendments

Forms index
CT41G new form 2016

published amendments

COTAX roles index: COTAX user roles
RINF added to CTC

published amendments

CT online services: CT online services overview: contents
Link to COM60045 archived.
Returns / notices: return handling: logging and capturing returns
Information added on return boxes that are not captured onto COTAX.
Pursuit: automatic and clerical pursuit: objections to striking off
Reference added regarding restoration to the Companies House register after striking off.
Case records: maintaining case records: contents
New page added to contents.

published amendments

Returns / notices: return handling: logging and capturing returns filed online (Action Guide)
Header added to table.
Returns / notices: return handling: logging and capturing returns
Clarification that there is no time limit to making a self assessment.
Assessing: CTSA assessments: revenue determinations
Clarification that there is no time limit for making a self assessment.
Assessing: CTSA assessments: discovery assessments
Hyperlinks added to other manual references.
Assessing: CTSA assessments: recording a self assessment (Action Guide)
Clarification that there is no time limit for a self assessment.
Assessing: CTSA assessments: time limit for self assessment
Reference to time limit for self assessment amended to clarify that there is no limit.
Work lists: work lists: overview and management: work lists in the network
Missing hyperlink added.

published amendments

Forms index
New CT603

published amendments

Forms index
CT205 & CT205A updated

published amendments

Repayments / reallocations: overpayments: general: CT251 Helpcard
hyperlink
Revision to include CT251 guide

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.

published amendments

Enquiries: CTSA enquiries: transferring an enquiry to SCI
Typo corrected.

published amendments

Case records:New company records:Offshore property developers
Update request Christine Suddaby
Case records: maintaining case records: dealing with potential strike offs
SPOCS link added

published amendments

Forms index
C207 Reinstated as request by IA

published amendments

Case records: maintaining case records: dealing with potential strike offs
changes to BISTO process - notified by AC

published amendments

Returns / notices: notices and returns: How to deal with common online filing problems (Action Guide)
Formatting corrected.

published amendments

Assessing: CTSA assessments: handling non-COTAX charges
SAFE charge matrix added

published amendments

Repayments / reallocations: non automatic repayments: manual repayment: outside COTAX - responsible office
link to http://internal.active.hmrci/page/manual-payable-orders-0 added for manual payable orders
Repayments / reallocations: repayment / reallocation authorisation: Large repayments - responsible office
link to http://internal.active.hmrci/page/manual-payable-orders-0 added
Repayments / reallocations: overpayments: general: method of repayment
Link to http://internal.active.hmrci/page/manual-payable-orders-0 added

published amendments

Case records: records work lists: case records change list (CRCL) (Action Guide)
Link to COM42041 included at step 39.
Step 42 clarified to show that NPR signal needs to be set only where a notice to deliver a return has been issued.

published amendments

Returns / notices: notices and returns: form CT600
Supplementary page CT600K included.

published amendments

Returns / notices: notices and returns: form CT600
Following re-org of Customer Strategy & Tax Design, the names of the Central Policy directorate The Central Policy & TAA changed to Process Design & Excellence & Tax Administration, Litigation and Advice
Returns / notices: notices and returns: How to deal with common online filing problems (Action Guide)
Following the re-organisation of Customer Strategy & Tax Design, the names of the Central Policy directorate and the Tax Administration Advice team, that was part of that directorate, have now changed. 33. Updated

published amendments

Case records: maintaining case records: dealing with potential strike offs
Section on Companies House email alerts updated.

published amendments

Enquiries: CTSA enquiries: closing an enquiry: manual closure notices (Action Guide)
Added hyperlinks to Enquiry manual

published amendments

Background: features of COTAX: CT Business Help Desk
Changed IT Helpdesk number to new number

published amendments

Assessing: CTSA assessments: revenue determinations
Revision requested by Steve Coad -“following recent case law, HMRC accepts that there is no time limit for a self assessment”.

published amendments

Payments: processing payments: certificate of tax deposit
Date correction 23rd
Due to the scheduled budget announcement today I’ve been reviewing the guidance manuals. Can you please arrange to review the following COTAX pages:- Payments: processing payments: http://internal.active.hmrci/manual/cotax-manual/com90000
Payments: processing payments: introduction
Due to the scheduled budget announcement today I’ve been reviewing the guidance manuals. Can you please arrange to review the following COTAX pages:- Payments: processing payments: http://internal.active.hmrci/manual/cotax-manual/com90000

published amendments

Claims / reliefs: other reliefs: when to complete a form CT250(P)
CT Unit e-mail address change
Repayments / reallocations: When to contact the CT Unit in Cumbernauld
CT Unit email address change only

published amendments

Assessing: CTSA assessments: discovery assessments
Corrected e-mail address option for CT Help desk
Discovery assessment wording change and examples listed

published amendments

Payments: processing payments: processing payments received in a local office (Action Guide)
removed post office option
Payments: processing payments: processing payments received in a local office
removed post office option
Payments: processing payments: introduction
removed post office option

published amendments

Payments: processing payments: processing payments received in a local office (Action Guide)
Removed reference for accepting cash as per DMBM209110
Payments: processing payments: processing payments received in a local office
Removed cash payment option as per DMB 209110

published amendments

Case records: new company records: receipt of S55 FA 2004 information (Action Guide)
OTRS rejection detail amended

published amendments

CT online services: CT online services overview: CT online filing
Adobe changed to CATO
Corrected broken link to COM60045 for FAQs