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COTAX Manual
Publication Date: 2022
Publisher: Bloomsbury Professional
Copyright: 2022 Crown
COTAX Manual
All aspects of company taxation including appeals, enquiries, payments and penalties
Last Update: 3rd May 2022
Contents
- Close sectionAccounting periods
- Close sectionCOM1000: Company accounting periods
- COM1001: Introduction
- COM1010: Accounting period records
- COM1020: Administration periods
- COM1030: Company winding up
- COM1040: Dormancy
- COM1042: Dormancy (Action Guide)
- COM1070: Irregular accounting periods
- COM1080: Maintaining the AP record
- COM1081: Maintaining the AP record (Action Guide)
- COM1090: Manual linking of CTSA Aps
- COM1091: Manual linking of CTSA APs (Action Guide)
- COM1100: New cases
- COM1110: Status indicators
- COM1140: Superseded APs - late filing penalties
- COM1160: Superseded CTSA accounting periods
- COM1170: Superseded CTSA AP - payment received
- COM1180: Superseded CTSA AP - unrelated assessment
- COM1190: Superseding CTSA AP - enquiry in progress
- Close sectionCOM2000: Accounting periods work lists
- Close sectionCOM1000: Company accounting periods
- Close sectionAppeals
- Close sectionCOM10000: Handling appeals and postponements
- COM10001: Introduction
- COM10010: Appeals against discovery determinations
- COM10013: Appeals against discovery determinations (Action Guide)
- COM10030: Appeals received in the CT Unit Cumbernauld
- COM10033: Appeals received in the CT Unit Cumbernauld (Action Guide)
- COM10040: Appeals received in Debt Management office
- COM10043: Appeals received in Debt Management office (Action Guide)
- COM10050: Assessment appeals in responsible CT office
- COM10054: Assessment appeals in responsible CT office (Action Guide)
- COM10060: Determination of appeal
- COM10063: Determination of appeal (Action Guide)
- COM10070: Informal standover in responsible CT office
- COM10072: Informal standover in responsible CT office (Action Guide)
- COM10100: Penalty determinations - appeals
- COM10104: Penalty determinations - appeals (Action Guide menu)
- COM10105: Appeal against penalty determination (Action Guide)
- COM10106: Flat-rate penalty determination appeals - Decision Maker (Action Guide)
- COM10107: Flat-rate penalty determination appeals - Reviewer (Action Guide)
- COM10110: Postponement creating overpayment
- COM10112: Postponement creating overpayment (Action Guide)
- COM10120: Actively managing postponements and standovers
- COM10121: Actively managing postponements and standovers Action Guide)
- Close sectionCOM11000: Appeals work lists
- Close sectionCOM10000: Handling appeals and postponements
- Close sectionAssessing
- Close sectionCOM22000: Assessing work lists
- COM22001: Introduction
- COM22010: Determination required no return list (DRNR)
- COM22012: Determination required no return list (DRNR) (Action Guide)
- COM22020: Potential budget change cases list (LPBC)
- COM22030: Self assessment discrepancy list (SADL)
- COM22031: Self assessment discrepancy list (SADL) (Action Guide)
- Close sectionCOM23000: CTSA assessments
- COM23001: Introduction
- COM23010: Amendments to CTSA returns
- COM23020: Arithmetical and other errors in self assessments
- COM23030: Company type
- COM23040: Copy of CTSA assessing output
- COM23050: Correcting a return
- COM23070: Discovery assessments
- COM23071: Discovery assessments (Action Guide)
- COM23080: Discovery determinations
- COM23090: Make / amend tax / penalty charges on same day
- COM23091: Make / amend tax / penalty charges on same day (Action Guide)
- COM23100: Manual assessments
- COM23101: Manual assessments (Action Guide)
- COM23110: Members' clubs and associations
- COM23120: No determination required
- COM23130: Handling non-COTAX charges
- COM23132: Handling non-COTAX charges (Action Guide)
- COM23133: Non-COTAX assessment types and SAFE
- COM23135: Companies deducting income tax from certain payments (CT61 return)
- COM23136: Companies deducting income tax from certain payments (CT61 return) (Action Guide)
- COM23140: Overpayment after using function RAMA
- COM23150: Recording a self assessment
- COM23151: Recording a self assessment (Action Guide)
- COM23160: Reissuing CTSA assessment output
- COM23170: Revenue determinations
- COM23171: Revenue determinations (Action Guide)
- COM23180: Self assessments by companies in liquidation
- COM23200: Time limit for self assessment
- COM23210: Unissued assessing output
- COM23131: Assessing: CTSA assessments: forms: non-COTAX charges
- COM23012: Assessing: CTSA assessments: functions
- COM23191: Corporate Interest Restriction returns (Action Guide)
- COM23190: Corporate Interest Restriction elections
- Close sectionCOM22000: Assessing work lists
- Close sectionBackground
- Close sectionCOM30000: Company taxation overview
- Close sectionCOM31000: Allocation of COTAX and CT Online user roles
- Close sectionCOM32000: Features of COTAX
- Close sectionCOM33000: Typical case examples
- COM33001: Introduction
- COM33010: New company - S55 FA 2004 information provided
- COM33020: New company - FA 2004, s 55 information not provided
- COM33030: Company pays and self assesses on time
- COM33040: Company pays late and delivers late
- COM33050: Company neither pays nor delivers
- COM33011: Forms
- COM33012: Background: typical case examples: functions
- Close sectionCase records
- Close sectionCOM40000: New company records: contents
- COM40001: Introduction
- COM40010: Types of company
- COM40011: Company registration numbers
- COM40012: Offshore property developers
- COM40013: Non resident companies disposing of an interest in UK land or property
- COM40020: Case records: new company records: functions
- COM40021: Case records: new company records: forms
- COM40030: Information a company must provide to HM Revenue and Customs
- COM40070: New cases in the CT responsible office
- COM40071: New cases in the CT responsible office (Action Guide menu)
- COM40072: Cases where no COTAX record has been set up (Action Guide)
- COM40073: Receipt of FA 2004, s 55 information (Information)
- COM40074: Receipt of FA 2004, s 55 information (Action Guide)
- COM40075: Receipt of form CT41G (Clubs) (Action Guide)
- Close sectionCOM41000: Responsible offices
- COM41001: Introduction
- COM41010: List of cases in CT responsible office
- COM41015: Cases dealt with by Specialist PT Charities
- COM41018: Contacting Large Business offices
- COM41020: Transfer of cases in CT responsible office
- COM41023: Transfer of cases in CT responsible office (Action Guide menu)
- COM41024: Transfer cases from one CT responsible office to another (Action Guide)
- COM41025: Transfer of 100 or more cases in CT responsible office (Action Guide)
- COM41026: Transfer cases from CT responsible office to Specialist PT Charities (Action Guide)
- Close sectionCOM42000: Maintaining case records
- COM42001: Introduction
- COM42030: Company address used for output
- COM42040: Entering and amending company record details
- COM42041: Entering capacity details in COTAX - company insolvent
- COM42050: Entering contact details in COTAX
- COM42060: Address displayed on COTAX screens
- COM42070: Address to which COTAX output is issued
- COM42080: Temporary address used by debt management
- COM42081: Temporary address used by debt management (Action Guide)
- COM42090: COTAX tracing giving multiple results
- COM42100: Request output in a format for the visually impaired
- COM42101: Request output in a format for the visually impaired (Action Guide)
- COM42150: Making COTAX notes
- COM42160: Abbreviations to use in COTAX notes
- COM42200: Dealing with potential strike offs
- COM42011: Case records: maintaining case records: forms
- COM42012: Case records: maintaining case records: functions
- COM42005: Requesting restoration to the Companies House register
- COM42500: Welsh language cases
- Close sectionCOM43000: RLS addresses
- Close sectionCOM44000: Agents
- COM44001: Introduction
- COM44010: Agent acting for a company
- COM44030: Agents acting in various capacities
- COM44050: More than one agent acting for a company
- COM44052: More than one agent acting for a company (Action Guide)
- COM44060: Set up and maintain records for agents
- COM44061: Set up and maintain records for agents (Action Guide)
- COM44070: Tracing an agent's record
- COM44080: Viewing an agent's record
- COM44011: Case records: agents: functions
- COM44051: Case records: agents: forms
- Close sectionCOM45000: Records work lists
- COM45001: Introduction
- COM45010: Ceased cases with o/s balance list (LOSB)
- COM45013: Ceased cases with o/s balance list (LOSB) (Action Guide)
- COM45030: Case Records Changes List (CRCL)
- COM45031: Case Records Changes List (CRCL) (Action Guide)
- COM45040: List of new and transferred cases (LNTC)
- COM45041: List of new and transferred cases (LNTC) (Action Guide)
- COM45050: Registered office RLS List (RRLS)
- COM45051: Registered office RLS List (RRLS) (Action Guide)
- COM45060: Companies not known to COTAX List (CNKC)
- COM45061: Companies not known to COTAX List (CNKC) (Action Guide)
- Close sectionCOM40000: New company records: contents
- Close sectionClaims / reliefs
- Close sectionCOM50000: Loss and non-trading deficits carry-back: contents
- COM50001: Introduction
- COM50010: How COTAX treats carry-backs
- COM50020: Loss carry-back / late payment int
- COM50030: Non-trading deficit c/b & late payment int
- COM50040: Loss carry-back / repayment int
- COM50050: Non-trading deficit c/b & repayment int
- COM50060: Claims to surrender losses and deficits
- COM50070: Getting the ‘LOS’ posting correct
- COM50072: Getting the ‘LOS’ posting correct (Action Guide)
- COM50080: Changing the EDP
- COM50081: Claims / reliefs: loss and non-trading deficits carry-back: forms: changing the EDP
- COM50082: Claims / reliefs: loss and non-trading deficits carry-back: functions: changing the EDP
- COM50083: Changing the EDP (Action Guide)
- COM50090: Clerical interest indicator
- COM50093: Clerical interest indicator (Action Guide)
- COM50091: Claims / reliefs: loss and non-trading deficits carry-back: forms: clerical interest indicator
- COM50092: Claims / reliefs: loss and non-trading deficits carry-back: functions: clerical interest indicator
- COM50100: Order of loss processing
- COM50103: Order of loss processing (Action Guide)
- COM50113: Allowing the carry-back (Action Guide)
- COM50120: Multiple assessments or amendments
- COM50122: Multiple assessments or amendments (Action Guide)
- COM50130: Trade loss carry-back - leap year
- COM50133: Trade loss carry-back - leap year (Action Guide)
- COM50021: Claims / reliefs: loss and non-trading deficits carry-back: legislation: loss carry-back / late payment interest
- COM50061: Claims / reliefs: loss and non-trading deficits carry-back: legislation: claims to surrender losses and deficits
- COM50071: Claims / reliefs: loss and non-trading deficits carry-back: functions: getting the ‘LOS’ posting correct
- COM50101: Claims / reliefs: loss and non-trading deficits carry-back: forms: order of loss processing
- COM50102: Claims / reliefs: loss and non-trading deficits carry-back: functions: order of loss processing
- COM50121: Claims / reliefs: loss and non-trading deficits carry-back: functions: multiple assessments or amendments
- COM50131: Claims / reliefs: loss and non-trading deficits carry-back: functions: trade loss carry-back - leap year
- COM50132: Claims / reliefs: loss and non-trading deficits carry-back: legislation: trade loss carry-back - leap year
- Close sectionCOM52000: CTSA claims frameworks
- COM52001: Introduction
- COM52010: Claims and elections affecting one AP
- COM52011: Claims / reliefs: CTSA claims frameworks: functions
- COM52012: Claims / reliefs: CTSA claims frameworks: legislation
- COM52015: Claims / reliefs: CTSA claims frameworks: Corporate Interest Restriction
- COM52020: Claims and elections involving more than one AP
- COM52030: Claims and elections not made in a return
- COM52040: Claims / elections that must be made with return
- COM52050: Time limit for making claims
- Close sectionCOM53000: Other reliefs
- COM53001: Introduction
- COM53010: Capital allowances - claims
- COM53011: Claims / reliefs: other reliefs: forms
- COM53012: Claims / reliefs: other reliefs: functions
- COM53020: Capital allowances - giving effect to claims
- COM53030: Overpayment relief
- COM53040: Group and consortium relief - claims
- COM53050: Group and consortium relief - CT600C supplementary pages
- COM53060: Group and consortium relief - dealing with excessive relief
- COM53070: Group and consortium relief - giving effect to claims
- COM53080: Group and consortium relief - how much can be claimed
- COM53090: Group and consortium relief - making changes
- COM53100: Group and consortium relief - notices of consent
- COM53110: Group and consortium relief - time limit for claims
- COM53120: CTA 2010, s 458 - claims
- COM53130: CTA 2010, s 458 - CT600A supplementary page
- COM53140: CTA 2010, s 458 - giving effect to claim
- COM53150: CTA 2010, s 458 - interaction with penalties
- COM53160: CTA 2010, s 458 - late payment interest
- COM53170: CTA 2010, s 458 - loan repaid before due date
- COM53180: CTA 2010, s 458 - postings
- COM53190: CTA 2010, s 458 - postings
- COM53200: CTA 2010, s 458 - repayment interest
- COM53300: Claims / reliefs: other reliefs: when to complete a form CT250(P)
- Close sectionCOM50000: Loss and non-trading deficits carry-back: contents
- Close sectionCT online services
- Close sectionCOM60000: CT online services overview
- Close sectionCOM61000: Your Tax Account
- COM61001: Introduction
- COM61010: Agent view
- COM61020: Find a payment
- COM61030: Group payment arrangement
- COM61060: Online support available
- COM61070: Single company view
- COM61090: View payments on account
- COM61012: the CT Online Service: Your Tax Account: functions
- COM61011: the CT Online Service: Your Tax Account: forms
- Close sectionEnquiries
- Close sectionCOM71000: CTSA enquiries
- COM71001: Introduction
- COM71005: Time limit for opening an enquiry
- COM71010: Opening an enquiry
- COM71011: Functions
- COM71013: Opening an enquiry (Action Guide)
- COM71020: Taxpayer amendments
- COM71021: Forms
- COM71030: Repayment during enquiry
- COM71040: Making jeopardy amendments
- COM71041: Making jeopardy amendments (Action Guide)
- COM71050: Appeals against jeopardy amendments
- COM71051: Appeals against jeopardy amendments (Action Guide)
- COM71060: Enquiry into return for the wrong period
- COM71061: Enquiry into return for the wrong period (Action Guide)
- COM71080: Transferring an enquiry to SCI
- COM71090: Closing an enquiry: non-contract settlements
- COM71091: Closing an enquiry: non-contract settlements (Action Guide menu)
- COM71092: Closing an enquiry: non-contract settlement cases (Action Guide)
- COM71093: Closing an enquiry: manual closure notices (Action Guide)
- COM71094: Closing an enquiry non-contract settlement helpcard for caseworkers
- COM71095: Closing an enquiry non-contract settlement helpcard for COTAX operators
- COM71100: Reissuing a closure notice
- COM71105: Error in issuing a closure notice
- COM71110: Revenue amendments
- COM71111: Revenue amendments (Action Guide)
- COM71120: Closing an enquiry: contract settlements
- COM71121: Closing an enquiry: contract settlements (Action Guide)
- COM71122: Closing an enquiry contract settlement helpcard for caseworkers
- COM71123: Closing an enquiry contract settlement helpcard for COTAX operators
- COM71125: Partial closure notice
- COM71126: Partial closure notice (Action Guide)
- COM71130: Discovery assessments and determinations
- COM71140: Enquiries under schedule 1A TMA 1970
- COM71141: Enquiries under schedule 1A TMA 1970 (Action Guide)
- Close sectionCOM71000: CTSA enquiries
- Close sectionInterest
- Close sectionCOM80000: How interest is calculated
- COM80001: Introduction
- COM80010: Late payment interest
- COM80011: Interest: how interest is calculated: forms
- COM80012: Interest: how interest is calculated: functions
- COM80020: Late payment interest calculation by COTAX
- COM80030: Clerical calculation of late payment interest
- COM80034: Clerical calculation of late payment interest (Action Guide menu)
- COM80035: Late payment interest: clerical charge (CT Unit Cumbernauld) (Action Guide)
- COM80036: Late payment interest: clerical charge (Debt Management) (Action Guide)
- COM80037: Interest on carry-back / S419 (4) ICTA 1988 relief (Action Guide)
- COM80040: Credit / debit interest
- COM80050: Negative credit interest
- COM80060: Repayment interest
- COM80070: Credit / debit interest calculation by COTAX
- COM80080: Clerical calculation of credit / debit interest
- COM80084: Clerical calculation of credit / debit interest (Action Guide menu)
- COM80085: Credit / debit interest: clerical charge (CT Unit Cumbernauld) (Action Guide)
- COM80086: Credit / debit interest: clerical charge (Debt Management) (Action Guide)
- COM80090: Quarterly instalments - anti-avoidance provisions
- COM80091: Quarterly instalments - anti-avoidance provisions (Action Guide)
- COM80100: Supplementary tax on north sea oil companies
- COM80200: Common period rules
- COM80013: Interest: how interest is calculated: legislation
- Close sectionCOM81000: Interest work lists
- COM81001: Introduction
- COM81010: Clerical interest indicator work list (CIIW)
- COM81011: Interest: interest work lists: forms
- COM81014: Clerical interest indicator work list (CIIW) (Action Guide menu)
- COM81015: Clerical interest indicator work list (CIIW) banking operations (Action Guide)
- COM81016: Clerical interest indicator work list (CIIW) debt management (Action Guide)
- COM81020: Credit interest work list (CDIW)
- COM81021: Credit interest work list (CDIW) (Action Guide menu)
- COM81022: Credit interest work list (CDIW) - banking operations (Action Guide)
- COM81023: Credit interest work list (CDIW) - debt management (Action Guide)
- COM81013: Interest: interest work lists: legislation
- Close sectionCOM82000: Interest objections and amendments
- COM82001: Introduction
- COM82010: Why an interest charge may be incorrect
- COM82020: Receipt of an interest objection
- COM82023: Receipt of an interest objection (Action Guide)
- COM82030: Considering an interest objection
- COM82032: Considering an interest objection (Action Guide menu)
- COM82033: Considering a late payment interest objection (Action Guide)
- COM82034: Considering a credit or debit interest objection (Action Guide)
- COM82040: Amending an interest charge
- COM82021: Forms
- COM82022: Functions
- COM82031: Legislation
- Close sectionCOM80000: How interest is calculated
- Close sectionPayments
- Close sectionCOM90000: Processing payments
- COM90001: Introduction
- COM90010: The payment obligation
- COM90020: The payment record
- COM90030: Processing payments received in a local office
- COM90033: Processing payments received in a local office (Action Guide)
- COM90040: Irregular payments
- COM90050: Certificate of tax deposit
- COM90060: Suspense / payments in advance
- COM90070: Receipts and correspondence
- COM90011: Payments: processing payments: the payment obligation: forms
- Close sectionCOM91000: Payments returned by the bank
- Close sectionCOM92000: Tracing a payment
- Close sectionCOM94000: Payments work lists
- COM94001: Introduction
- COM94010: Payments after cessation list (CPYT)
- COM94013: Payments after cessation list (CPYT) (Action Guide)
- COM94020: Payments for APs cleared NAR/NDR list (PNAR)
- COM94021: Payments for APs cleared NAR/NDR list (PNAR) (Action Guide)
- COM94030: Payments in suspense list (LSUP)
- COM94031: Payments in suspense list (LSUP) (Action Guide)
- COM94040: Quarterly payer review list (QPRW)
- COM94042: Quarterly payer review list (QPRW) (Action Guide)
- Close sectionCOM95000: Quarterly instalment payments
- COM95001: Introduction
- COM95005: Transitional period
- COM95010: Anti-avoidance provisions
- COM95020: Calculating instalment amount due
- COM95030: Credit / debit interest
- COM95040: Information power
- COM95050: Instalment due dates
- COM95060: Intra group surrenders S963 CTA2010 (formerly S102 FA 1989)
- COM95070: Penalty for unpaid tax
- COM95080: Pursuit
- COM95090: Revenue determinations
- Close sectionCOM96000: Group payment arrangements
- Close sectionCOM90000: Processing payments
- Close sectionPenalties
- Close sectionCOM100000: Late delivery of returns
- COM100001: Introduction
- COM100010: Companies act extension
- COM100020: Companies requiring special consideration
- COM100030: Deferred filing dates
- COM100060: Flat-rate penalties
- COM100070: Interaction of flat-rate and tax-related penalties
- COM100080: Mitigation of penalties
- COM100090: Period of determination
- COM100100: Reasonable excuse
- COM100110: Tax-related penalties
- Close sectionCOM101000: Penalty determinations
- COM101001: Introduction
- COM101010: Appeals
- COM101020: COTAX support
- COM101030: Copy of determinations
- COM101040: Determination references
- COM101050: Making penalty determinations
- COM101060: Multiple penalty on a single notice
- COM101070: Normal charging policy
- COM101080: Notices of penalty determinations
- COM101090: Action required to prevent repayment and penalty issue on the same day
- COM101100: Penalty inhibition signals
- COM101110: Reissued determinations
- COM101120: Return periods
- COM101130: Review of penalties
- COM101140: Superseded accounting periods
- COM101150: Time limits
- COM101081: Penalties: penalty determinations: forms
- Close sectionCOM102000: Penalty work lists
- Close sectionCOM100000: Late delivery of returns
- Close sectionPursuit
- Close sectionCOM110000: Automatic and clerical pursuit
- COM110001: Introduction
- COM110010: Status and pursuit
- COM110020: Automatic pursuit
- COM110030: Selection for Banking Operations pursuit
- COM110040: Selection for the Debt Management Telephone Centre
- COM110050: Selection for the Debt Management office pursuit
- COM110052: Selection for the Debt Management office pursuit (Action Guide)
- COM110060: Permanent RFI cases
- COM110070: Permanent local action (PLA) cases
- COM110080: Clerical pursuit - payslips
- COM110084: Clerical pursuit - payslips (Action Guide)
- COM110090: Pursuit at the Debt Management office
- COM110093: Pursuit at the Debt Management office (Action Guide)
- COM110100: Outstanding amount £20,000 or more
- COM110102: Outstanding amount £20,000 or more (Action Guide)
- COM110110: Clerical pursuit for groups of companies
- COM110111: Clerical pursuit for groups of companies (Action Guide)
- COM110120: Surplus ACT or losses carried back
- COM110130: Foreign address cases - clerical pursuit
- COM110132: Foreign address cases - clerical pursuit (Action Guide)
- COM110150: Objections to striking off
- COM110152: Objections to striking off (Action Guide)
- COM110160: Welsh language cases
- COM110162: Welsh language cases (Action Guide)
- COM110170: Oil and gas companies
- COM110174: Oil and gas companies (Action Guide)
- COM110180: Referring papers to another Debt Management office
- COM110182: Referring papers to another Debt Management office (Action Guide)
- COM110190: Debt Management office pursuit - case review
- COM110192: Debt Management office pursuit - case review (Action Guide)
- COM110021: Pursuit: automatic and clerical pursuit: forms: automatic pursuit
- COM110122: Pursuit: automatic and clerical pursuit: legislation: losses carried back
- Close sectionCOM111000: Suspensions
- Close sectionCOM112000: Enforcement
- Close sectionCOM113000: Revenue losses
- Close sectionCOM114000: Pursuit work lists
- COM114001: Introduction
- COM114020: Cases working clerically list (LCWC)
- COM114021: Cases working clerically list (LCWC) (Action Guide menu)
- COM114022: Cases working clerically list (LCWC) Banking Operations
- COM114023: Cases working clerically list (LCWC) Debt Management
- COM114030: Prolonged pursuit cases list (PURL)
- COM114031: Prolonged pursuit cases list (PURL) (Action Guide)
- Close sectionCOM110000: Automatic and clerical pursuit
- Close sectionRepayments / reallocations
- Close sectionCOM120000: Overpayments: general
- COM120001: Introduction
- COM120010: Automatic repayment / reallocation
- COM120020: Overpayments that cannot be handled automatically
- COM120030: Inhibit automatic process
- COM120032: Inhibit automatic process - responsible office (Action Guide)
- COM120033: Inhibit automatic process - debt management office (Action Guide)
- COM120040: Viewing repayments / reallocations
- COM120050: Method of repayment
- COM120060: Repayment and reallocation automatic output
- COM120100: CT251 Helpsheet
- Close sectionCOM122000: Non automatic reallocations
- COM122001: Introduction
- COM122010: Reallocation into COTAX - responsible CT office
- COM122014: Reallocation into COTAX - responsible CT office (Action Guide)
- COM122020: CTA 2010, s 963/Reg 9 surrender
- COM122030: Surrender non COTAX repayment to COTAX
- COM122034: Surrender non COTAX repayment to COTAX (Action Guide)
- COM122040: Surrender COTAX repayment to COTAX
- COM122043: Surrender COTAX repayment to COTAX (Action Guide)
- COM122050: Reallocation within COTAX - responsible CT office
- COM122053: Reallocation within COTAX - responsible CT office
- COM122060: Reallocation out of COTAX - responsible CT office
- COM122064: Reallocation out of COTAX - responsible CT office (Action Guide)
- COM122070: Surrender outside CTA 2010, s 963
- COM122074: Surrender outside S963 CTA 2010 (Action Guide)
- COM122080: Reallocations in a Debt Management office
- COM122083: Reallocations in a Debt Management office (Action Guide)
- COM122090: Reallocations in a Banking Operations office
- COM122094: Reallocations in a Banking Operations office (Action Guide menu)
- COM122095: Reallocation within COTAX - Banking Operations office (Action Guide)
- COM122096: Reallocation out of COTAX - Banking Operations office (Action Guide)
- COM122012: functions: reallocation into COTAX - responsible CT office
- Close sectionCOM123000: Repayment cancellation
- COM123001: Introduction
- COM123010: Stop repayment
- COM123012: Stop repayment (Action Guide)
- COM123020: Failed repayments - responsible CT office
- COM123030: Failed repayments - Banking Operations office
- COM123033: Failed repayments - Banking Operations office (Action Guide)
- COM123040: Cancelled payable orders - responsible CT office
- COM123042: Cancelled payable orders - responsible CT office (Action Guide)
- COM123050: Cancelled payable orders - Banking Operations office
- COM123052: Cancelled payable orders - Banking Operations office (Action Guide)
- COM123060: Cancelled Bacs repayments
- Close sectionCOM124000: Repayment / reallocation authorisation
- COM124001: Introduction
- COM124010: Repayment security authorisers - responsible office
- COM124020: Repayment authorisation - Banking Operations office
- COM124030: Reallocation authorisation - Debt Management and Banking offices
- COM124040: Large repayments - responsible office
- COM124050: R49 check for large repayments
- COM124052: R49 check for large repayments (Action Guide)
- Close sectionCOM125000: Non automatic repayments
- COM125001: Introduction
- COM125010: Intervention in automatic repayments
- COM125012: Intervention in automatic repayments (Action Guide)
- COM125020: Manual repayment: Outside COTAX - responsible office
- COM125022: Manual repayment: Outside COTAX - responsible office (Action Guide)
- COM125030: Direct repayment - responsible office
- COM125033: Direct repayment - responsible office (Action Guide)
- COM125040: Direct repayment -Banking Operations
- COM125042: Direct repayment -Banking Operations (Action Guide)
- COM125060: Early repayment CTSA APs - responsible office
- COM125064: Early repayment CTSA APs - responsible office (Action Guide)
- COM125070: Early repayment CTSA APs - Banking Operations
- COM125073: Early repayment CTSA APs - Banking Operations (Action Guide)
- COM125080: Repayment request in Debt Management office
- COM125090: Repayment interest
- COM125091: Repayments / reallocations: non automatic repayments: forms: repayment interest
- COM125092: Repayments / reallocations: non automatic repayments: functions: repayment interest
- COM125094: Repayment interest (Action Guide)
- COM125100: Repayment of income tax - responsible office
- COM125110: Repayment of CIS25 tax - responsible office
- COM125120: Payments of tax credits - responsible office
- Close sectionCOM126000: Repayment / reallocations work lists
- COM126001: Introduction
- COM126010: Reallocations for authorisation list (RLAU)
- COM126012: Reallocations for authorisation list (RLAU) (Action Guide)
- COM126020: Reallocations for authorisation list (REAU)
- COM126021: Repayments / reallocations: repayment / reallocations work lists: forms
- COM126022: Reallocations for authorisation list (REAU) (Action Guide)
- COM126030: Repayments for authorisation list (RPAU)
- COM126031: Repayments for authorisation list (RPAU) (Action Guide)
- COM126040: Repayments for authorisation list (REDR)
- COM126041: Repayments for authorisation list (REDR) (Action Guide)
- COM126050: Manual repayments list (MRPL)
- COM126051: Manual repayments list (MRPL) (Action Guide)
- COM126060: Cancelled repayments list (LCRT)
- COM126061: Cancelled repayments list (LCRT) (Action Guide)
- COM126070: Cancelled / rejected repayments list (LCRP)
- COM126071: Cancelled / rejected repayments list (LCRP) (Action Guide)
- COM126080: Overpayments review list (LOPU)
- COM126081: Overpayments review list (LOPU) (Action Guide)
- COM126090: Overpayments list (LOPD)
- COM126091: Overpayments list (LOPD) (Action Guide)
- COM126100: Overpayments requiring urgent review (ORUR)
- COM126101: Overpayments requiring urgent review (ORUR) (Action Guide)
- COM126110: Post repayment review list (PRPL)
- COM126111: Post repayment review list (PRPL) (Action Guide menu)
- COM126112: Post repayment review list (PRPL) - Banking Operations (Action Guide)
- COM126113: Post repayment review list (PRPL) - responsible office (Action Guide)
- Close sectionCOM127000: Bona Vacantia (BV)
- Close sectionCOM128000: Repayment Interest
- COM128001: Introduction
- COM128010: Calculating repayment interest
- COM128012: Functions: calculating repayment interest
- COM128020: Automatic calculation of RPI - repayments
- COM128030: Automatic calculation of RPI - reallocations
- COM128040: Non automatic calculation of RPI
- COM128041: Non automatic calculation of RPI (Action Guide)
- COM129000: When to contact Corporate Finance
- Close sectionCOM120000: Overpayments: general
- Close sectionNotices and returns
- Close sectionCOM130000: Notices and returns
- COM130001: Introduction
- COM130010: Accounts
- COM130030: Amended returns CTSA Aps
- COM130040: Computations
- COM130050: Mandatory online filing and the end of a company's life
- COM130051: Company end of life - types
- COM130060: Delivery of a return
- COM130062: How to deal with common filing problems (Action Guide)
- COM130065: Exemption from electronic filing on grounds of religious beliefs
- COM130070: Filing dates
- COM130090: Form CT600
- COM130100: Informal returns
- COM130101: Informal returns (Action Guide)
- COM130120: Insurance companies
- COM130130: Issue of notices and returns
- COM130140: Meaning of delivery
- COM130150: Members clubs and voluntary associations
- COM130170: New companies
- COM130175: HMRC Corporation Tax online filing software
- COM130177: Original returns delivered online
- COM130180: Reissue of a notice to deliver
- COM130190: Request from liquidator for copies of submitted returns
- COM130210: Revised filing dates
- COM130220: Specified periods and return periods
- COM130240: Unsatisfactory returns
- COM130011: Returns / notices: notices and returns: forms
- COM130021: Returns / notices: notices and returns: functions
- Close sectionCOM131000: Returns work lists
- COM131001: Introduction
- COM131010: Amended e-filed list (AEFL) CTSA APs only
- COM131012: Amended e-filed list (AEFL) CTSA APs only (Action Guide)
- COM131040: E-filed returns list (EFRL) CTSA APs only
- COM131041: E-filed returns list (EFRL) CTSA APs only (Action Guide)
- COM131050: Record SA list (RSAW) CTSA APs only
- COM131051: Record SA list (RSAW) CTSA APs only (Action Guide)
- COM131060: Returns requiring capture list (LRLC)
- COM131061: Returns requiring capture list (LRLC) (Action Guide)
- COM131011: Returns / notices: returns work lists: functions
- Close sectionCOM132000: Return handling
- COM132001: Introduction
- COM132034: ‘Not allocated’ online returns and ‘mismatched’ paper returns
- COM132035: ‘Not allocated’ online returns and ‘mismatched’ paper returns (Action Guide)
- COM132040: Informal returns
- COM132050: Logging and capturing returns
- COM132053: Logging and capturing returns filed online (Action Guide)
- COM132054: Logging - screen messages
- COM132055: Logging and capturing paper returns (Action Guide)
- COM132067: Printing online returns and attachments
- COM132070: Dealing with returns received
- COM132071: Dealing with returns received (Action Guide)
- COM132080: Return received before notice to deliver issued
- COM132021: Returns / notices: return handling: functions
- Close sectionCOM133000: Unlogging returns
- Close sectionCOM130000: Notices and returns
- Close sectionWork lists
- Close sectionCOM140000: Work lists: overview and management
- Close sectionCOM141000: Features of work lists
- COM141001: Introduction
- COM141010: B/F date and B/F notes
- COM141020: Deleting cases from a work list
- COM141030: Display immediate action work lists (DIAW)
- COM141040: Display work list summary (DWLS)
- COM141050: Filtering and sorting a work list
- COM141060: Navigating to work items from a work list
- COM141070: Normal next action function
- COM141080: Working at taxpayer level
- Close sectionCT Pay and File APs
- Close sectionCOM150000: Accounting periods
- Close sectionCOM151000: Assessments
- COM151001: Introduction
- COM151010: Amended assessments
- COM151020: Arithmetical and other errors in assessment
- COM151030: Assessment based on return (PASR)
- COM151050: Capital allowances
- COM151070: COTAX tolerances
- COM151080: Copy of assessments
- COM151090: Estimated assessments (PEST)
- COM151100: Fastpath assessments
- COM151110: Further assessments
- COM151120: Invalid assessments
- COM151121: Invalid assessments (Action Guide)
- COM151130: Losses and ACT
- COM151140: Making assessments and penalties on the same day
- COM151150: Manual assessments
- COM151170: Multiple assessments or amendments
- COM151180: No assessment required
- COM151200: Other assessments
- COM151210: Overpayment after making / amending assessment
- COM151220: Reissued assessments
- COM151230: Small liabilities
- COM151011: CT Pay and File: assessments: functions
- COM151051: CT Pay and File: assessments: legislation
- Close sectionCOM152000: Loss determinations (TMA 1970, s 41)
- Close sectionCOM153000: CT Pay and File: claims / reliefs: ACT
- COM153001: Introduction
- COM153010: COTAX treatment of ACT carry-back
- COM153020: ACT carry-back and late payment interest
- COM153030: ACT carry-back and repayment interest
- COM153040: Surplus ACT created by loss carry-back
- COM153050: Surrender surplus ACT caused by loss carry-back
- COM153060: Correcting interest - responsible CT office
- COM153063: Correcting interest - responsible CT office (Action Guide)
- COM153070: Clerical interest indicator
- COM153073: Clerical interest indicator (Action Guide)
- COM153080: How to give act carry-back in assessment
- COM153082: How to give act carry-back in assessment (Action Guide)
- COM153090: Multiple assessments or amendments
- COM153092: Multiple assessments or amendments (Action Guide)
- COM153100: Carry-back ACT - no assessment made
- Close sectionCOM154000: CT Pay and File: Other topics
- COM154001: Appeals and postponements: introduction
- COM154010: Appeals against loss determinations
- COM154018: Appeals against loss determinations (Action Guide)
- COM154021: Automatic and clerical pursuit: introduction
- COM154025: Contract settlements
- COM154028: Investigation case assessments (Action Guide)
- COM154031: Automatic and non-automatic repayments: introduction
- COM154035: Early repayment - responsible office
- COM154039: Deferred filing dates
- COM154040: Investigation: introduction
- COM154045: Investigation case assessments
- COM154050: Penalties for late delivery of returns: introduction
- COM154052: Companies act extension
- COM154059: Responsible office (Action Guide)
- Close sectionCOM157000: Return / notices: Return handling
- COM157001: Introduction
- COM157100: Logging and capturing returns
- COM157102: Logging and capturing returns (Action Guide)
- COM157110: Mismatched returns
- COM157112: Mismatched returns (Action Guide)
- COM157120: Unlogging a return
- COM157122: Unlogging a return (Action Guide)
- COM157011: CT Pay and File: returns / notices: return handling: forms
- COM157021: CT Pay and File: returns / notices: return handling: functions
- Close sectionAdditional pages
- COM100: Glossary of terms
- COM150: Forms index
- COM200: Functions index
- Close sectionCOM250: COTAX roles index
- Close sectionCOM300: Legislation index
- COM301: Index Of Legislation: CAA 1990
- COM302: Index Of Legislation: Companies Act 2006 and Regulations
- COM303: Index Of Legislation: Companies (Northern Ireland) Order 1986
- COM304: Index Of Legislation: Computer Misuse Act 1990
- COM305: Index Of Legislation: Data Protection Act 1998
- COM306: Index Of Legislation: FA 1973
- COM307: Index Of Legislation: F(No2)A 1987
- COM308: Index Of Legislation: FA 1989
- COM309: Index Of Legislation: FA 1990
- COM310: Index Of Legislation: FA1996
- COM311: Index Of Legislation: F(No2)A 1997
- COM312: Index Of Legislation: FA 1998
- COM313: Index Of Legislation: ICTA 1988
- COM314: Index Of Legislation: Insurance Companies Act 1982
- COM315: Index Of Legislation: Interpretation Act 1978
- COM316: Index Of Legislation: Rules Of Supreme Court
- COM317: Index Of Legislation: SI 1975 No 1960 (Sub Contractors In The Construction Industry)
- COM318: Index Of Legislation: SI 1998 No 3175 (Corporation Tax (Instalment Payments) Regulations 1998)
- COM319: Index Of Legislation: TCGA 1992
- COM321: Index Of Legislation: Corporation Tax Act 2010
- COM320: Index Of Legislation: TMA 1970
- COM400: Contacts
- COMUPDATE001: update index