Updates: COTAX Manual
2024
Case records:New company records:Offshore property developers
Clarified text on when UK property/land disposals became subject to Corporation Tax; updated Companies House text to clarify that OPDs may be on Register of Overseas Entities
Accounting periods: company accounting periods: introduction
Updated text to reflect that if four or more disposals of UK property/land then may by concession have a 12-month AP; updated style to reflect current guidelines.
Accounting periods: company accounting periods: company winding up
Updated text to clarify when compulsory liquidation APs begin; updated style to reflect current guidelines
Accounting periods: company accounting periods: dormancy
Updated text to clarify when a company is dormant for Corporation Tax; removed references to form CT204 (retired in 2019); updated style to reflect current guidelines
Accounting periods: company accounting periods: dormancy (action guide)
Updated text to clarify current processes; updated style to reflect current guidelines
Accounting periods: company accounting periods: irregular accounting periods
Added link to CTM01560; updated style to reflect current guidelines
Accounting periods: company accounting periods: maintaining the AP record
Updated text to clarify that unlogged returns are not stored; removed link to Word docs (definitions now in Glossary); added link to COM1085; updated style to reflect current guidelines
Accounting periods: company accounting periods: maintaining the AP record (Action Guide)
Removed reference to form CT204 (retired in 2019); added link to COM1085; updated style to reflect current guidelines
Accounting periods: company accounting periods: manual linking of APs
Removed link to Word docs (definition now in Glossary); ; updated style to reflect current guidelines
Accounting periods: company accounting periods: manual linking of APs (Action Guide)
Updated team responsible for assisting with superseded APs; updated style to reflect current guidelines
Accounting periods: company accounting periods: new cases
Removed link to Word doc (text incorporated into page); updated style to reflect current guidelines
Accounting periods: company accounting periods: superseded AP - payment received
Updated name of HMRC Payments team; updated style to reflect current guidelines
Added definitions for filing date, and link periods.
Background: company taxation overview: group payment arrangements
Updated information under Eligible Companies as the nominated company must be resident or based in the UK, as per CTM97420 (not EU, as previously stated).
Case records: new company records - types of company
Updated section on non-resident companies applying for a CT UTR for CIS purposes, providing link to relevant guidance on Gov.uk.
Case records: new company records: new cases in the CT responsible office
Updated text on creating CT records for UK unincorporated associations, adding link to Gov.uk, removing reference to the CT41G (Clubs), and introducing text relating to the 'dummy UTR' (used to assist in tracking registration requests).
Case records: responsible offices: introduction
Updated text to provide link to Gov.uk for non-resident companies, without a UK permanent establishment/branch, wishing to register for CIS.
Removed reference to form CT210; HMRC stopped issuing this form in 2015.
Case records: new company records - types of company
Updated reference to 'tie-breaker' information, now to be found at INTM120070 (previously shown as INTM202050).
Updated physical address of SPT Charities to Liverpool (8th Floor)
Accounting periods: company accounting periods: administration periods
Added link to CTM01515 for additional information on the formation of accounting periods for companies entering administration.
Assessing: CTSA assessments: discovery determinations
Changed ‘Subject to an appeal [against the discovery determination]’ to ‘Even though an appeal may be made’ to clarify that, even if an appeal is made, the steps outlined in the guidance are still required (by Para 75 Sch 18 FA98).
Accounting periods: company accounting periods: company winding up
Added text to confirm that if AP set up incorrectly for compulsory liquidation that this should be resolved by using function ACTP.
Background: typical case examples: forms
Delay to removal of forms CT205 and CT205A, text regarding cessation removed.
Background: typical case examples: company pays and self assesses on time
Delay to removal of form CT205, text regarding cessation removed.
Case records: maintaining case records: company address used for output
Delay to removal of forms CT205 and CT250A, text regarding cessation removed.
Delay to removal of form CT207, text regarding cessation removed.
Case records: RLS addresses: forms
Delay to removal of forms CT205, CT205A, CT207, CT209, CT603A and CT609; text regarding cessation removed
Payments: group payment arrangements: payments
Delay to removal of form CT608, text regarding cessation removed.
Penalties: penalty determinations: COTAX support
Delay to removal of form CT205, text regarding cessation removed.
Returns / notices: notices and returns: forms
Delay to removal of form CT205, text regarding cessation removed.
Returns / notices: notices and returns: issue of notices and returns
Delay to removal of form CT205, text regarding cessation removed.
Delay to removal of forms CT205, CT205A, CT207, CT209, CT603A and CT609; text regarding cessation removed.
COTAX roles index: COTAX specialist roles
Updated redacted text.
COTAX roles index: COTAX user roles
Updated redacted text.
Background: Allocation of COTAX and CT Online user roles: introduction
Updated redacted text.
Background: Allocation of COTAX and CT Online user roles: Role Requestor
Updated redacted text.
Removal of CT620 attachments
Text added to note that forms CT205, CT205A, CT207, CT209, CT603A and CT608 (Cumb) will no longer be issued from October 2024.
Removed CT620 rows in error. Restored rows
Penalties: penalty determinations: COTAX support
Text added to note that form CT205 will no longer be issued from October 2024.
Returns / notices: notices and returns: forms
Text added to note that form CT205 will no longer be issued from October 2024.
Returns / notices: notices and returns: issue of notices and returns
Text added to note that form CT205 will no longer be issued from October 2024.
Text added to note that forms CT205, CT205A, CT207, CT209, CT603A and CT608 (Cumb) will no longer be issued from October 2024.
Background: typical case examples: forms
Text added to note that form CT205 will no longer be issued from October 2024.
Background: typical case examples: company pays and self assesses on time
Text added to note that form CT205 will no longer be issued from October 2024; also clarified that (PR1) refers to form CT208 (PR1).
Background: typical case examples: company pays late and delivers late
Text added to clarify that (PR1) refers to form CT208 (PR1), and that combined return and payment reminder is CT208 (PR2).
Background: typical case examples: company neither pays nor delivers
Text added to clarify that (PR1) refers to form CT208 (PR1), and that combined return and payment reminder is CT208 (PR2).
Case records: maintaining case records: company address used for output
Text added to note that form CT205 will no longer be issued from October 2024.
Case records: RLS addresses: forms
Text added to note that forms CT205, CT205A, CT207, CT209, CT603A and CT608 will no longer be issued from October 2024.
Interest: interest demands and statements: interest statements
Text added to note that form CT207 will no longer be issued from October 2024.
Payments: group payment arrangements: payments
Text added to note that form CT608 will no longer be issued from October 2024.
Added text to note 6 to highlight that most CT repayments via OAS/IPP Form must be authorised by a Repayment Security Authoriser, as per COM120100.
Assessing: CTSA assessments: discovery assessments
Removed misleading text regarding adding a Section 455 CTA 2010 charges to discovery assessments. Revised text will be reintroduced in due course.
Rewording of step 7 to make clear that movement of money requests should be made via IPP form, unless in urgent/exceptional circumstances.
Added references to the CT600K, CT600L, CT600M, and CT600N to the Supplementary Pages entry.
Confirmed that R49 checker should pass IPP authorisation code (plus R49) to RSA for R400 checks.
Payments: quarterly instalment payments: introduction
Added text to highlight example now provided in CTM92840 regarding NRCLs and QIPs instalments; link provided.
Interest: interest objections and amendments: receipt of an interest objection
Amended to show that interest objections for Quarterly Payments now dealt with by Local Compliance/LB, escalating to Debt Management, rather than Banking Operations.
Repayments / reallocations: non automatic repayments: intervention in automatic repayments
Added clarification that Bacs details should never be requested on an outbound telephone call (only in writing/via an inbound call.)
Repayments / reallocations: repayment / reallocation authorisation: R49 check for large repayments
Removed reference to manual payable order (no longer used); updated HMRC Payments team name (formerly CT Unit at Cumbernauld)
Removal of Manual POP guidance
Redacted Text removed
Redacted text removed
Redacted text removed
18/06/2024 Removed Manual POP guidance
Added details of how to be assigned internal access to the Bank Account Reconciliation Service (BARS) portal; updated links to IPP form.
Removed Manual POP guidance
Repayments / reallocations: non automatic repayments: repayment request in Debt Management Office
Redacted text removed
Repayments / reallocations: non automatic reallocations: reallocations in a debt management office
Redacted text removed
Disposals by trustees: reliefs: gifts hold-over relief: restriction of set off of trust losses
Page archived
The CT Online Service: Your Tax Account: single company view
Removed Manual POP Guidance
Accounting periods: company accounting periods: status indicators
Added Public Bodies to the list of cases that can use the Exempt status in COTAX.
Updated link to IPP form; added reference to BARS in steps 7 and 11
Repayments / reallocations: overpayments: general: method of repayment
Clarified that bank details can be accepted as long as BARS check completed
Accounting periods: company accounting periods: superseded AP - payment received
Added function REAW to instructions (required to maintain the Effective Date of Payment).
Case records: maintaining case records: dealing with potential strike offs
Added link to COM42210
Claims / reliefs: loss and non-trading deficits carry-back: forms: order of loss processing
Update link to IPP form
Case records: maintaining case records: contents
Adding link to COM42210
Returns / notices: notices and returns: forms
Added forms CT600K, CT600L, CT600M, and CT600N.
Case records: responsible offices: contacting Large Business offices
Change to update contact telephone numbers to contact email addresses.
Added 'authorisation code' to clarify process for caseworkers escalating to R49 checker.
Title change to reflect 2024 update to CT600 & CT600M for both English and Welsh forms.
Updated information regarding repayment and reallocation requests, following internal reorganisation.
Repayments / reallocations: repayment / reallocations work lists: forms
Updated link to IPP form.
Reapplying link to IPP form
Payments: payments work lists: quarterly payer review list (QPRW) (Action Guide)
Updated instructions regarding the lower limit and 51% group / associated companies; added link to Company Taxation Manual.
Repayments / reallocations: non automatic reallocations: S963 CTA 2010/Reg 9 surrender
Updated references to box numbers in line with CT600 Version 3; added links to the Company Taxation Manual.
Updated instructions on how to deal with high-value repayments by payable order.
Payments: payments work lists: quarterly payer review list (QPRW) (Action Guide)
Updated references to associated (51% group) companies in line with CT600 Version 3; added links to the Company Taxation Manual.
Case records: records work lists: list of new and transferred cases (LNTC) (Action Guide)
Added instructions for dealing with duplicate COTAX records for same company.
Claims / reliefs: other reliefs: overpayment relief
Updated link to SA manual.
Repayments / reallocations: repayment interest: automatic calculation of RPI - repayments
Updated redacted information.
Repayments / reallocations: overpayments: general: method of repayment
Added details of how to be assigned internal access to the Bank Account Reconciliation Service (BARS) portal; updated links to IPP form.
Added details of how to be assigned internal access to the Bank Account Reconciliation Service (BARS) portal; updated HMRC Payments team name.
Repayments / reallocations: non automatic repayments - introduction
Added details of how to be assigned internal access to the Bank Account Reconciliation Service (BARS) portal; updated links to IPP form.
Added details of how to be assigned internal access to the Bank Account Reconciliation Service (BARS) portal; updated links to IPP form.
Added details of how to be assigned internal access to the Bank Account Reconciliation Service (BARS) portal; updated links to IPP form.
Added context as to why CT250 forms are used; updated links to IPP form.
Updated link for Role Authorisers
Repayments / reallocations: overpayments: general: IPP Helpcard
Updated link to IPP Form
Repayments / reallocations: overpayments: general: method of repayment
Removed reference to accepting director's bank details
2023
Background: Allocation of COTAX and CT Online user roles: introduction
Updated link for Role Authorisers
Enquiries: CTSA enquiries: taxpayer amendments
Links created to the EM pages
Replaced 'name' with 'PID' to reinforce good GDPR practice; removed reference to accepting bank details via fax; added reference to accepting bank details via telephone
Removed reference to GPT phone and fax numbers, updated address details
Removed reference to accepting bank details via fax; added reference to accepting bank details via telephone; added bullet points to list
Returns / notices: returns work lists: amended e-filed list (AEFL) (Action Guide)
Replaced 'name' with 'PID' to reinforce good GDPR practice
Appeals: appeals work lists: open appeals and informal standovers list (LASO) (Action Guide)
Replaced 'name' with 'PID' to reinforce good GDPR practice
Work lists: features of work lists: B/F date and B/F notes
Replaced 'name' with 'PID' to reinforce good GDPR practice
Background: company taxation overview: group payment arrangements
Removed reference to GPA team phone and fax numbers, updated address details
Removed reference to accepting bank details via fax; added reference to accepting bank details via telephone; updated HMRC Payments team name
Repayments / reallocations: overpayments: general: method of repayment
Removed reference to accepting bank details via fax; added reference to accepting bank details via telephone; removed reference to Manual Payable Order process, now withdrawn
Pursuit: automatic and clerical pursuit: selection for debt management office pursuit
Reapplication of redaction to resolve technical error
Reapplication of redaction to resolve technical error
Repayments / reallocations: overpayments: general: introduction
Reapplication of redaction to resolve technical error
Repayments / reallocations: repayment interest: non automatic calculation of RPI
Reapplication of redaction to resolve technical error
Removed feedback table
Case records: maintaining case records: making COTAX notes
Added extra text to make clear that colleague names also qualify as personal data
Repayments / reallocations: non automatic repayments: repayment request in Debt Management Office
Updated HMRC Payments team name
Repayments / reallocations: non automatic repayments - repayment interest
Removing reference to PORF process, which has now been withdrawn; updated HMRC Payments team name; added links to Company Taxation Manual
Repayments / reallocations: non automatic repayments: repayment of CIS25 tax - responsible office
Added link to Construction Industry Scheme Reform Manual
Repayments / reallocations: non automatic repayments: payments of tax credits - responsible office
Added links to Company Taxation Manual
Repayments / reallocations: non automatic repayments - introduction
Added facility to accept certain Bacs details via telephone and removed facility to supply Bacs details by fax
Repayments / reallocations: non automatic repayments - intervention in automatic repayments
Updated process for issuing CHAPS; removed facility to accept Bacs details via fax; updated process for issuing large amounts by payable order
Updated processes after withdrawal of PORF (Payable Order Request Form) process.
Removed MIPO reference as PORF process withdrawn
Repayments / reallocations: non automatic repayments: direct repayment - responsible office
Removed reference to PORF process, which has been withdrawn
Amended processes as PORF process now withdrawn
Renamed section
Repayments / reallocations: non automatic repayments: direct repayment - the CT Unit Cumbernauld
Updated HMRC Payments team name
Repayments / reallocations: non automatic repayments: early repayment - responsible office
Updated HMRC Payments team name; added links to Company Taxation Manual
Assessing: assessing work lists - determination required no return list (DRNR) (Action Guide)
Added section regarding organisations holding charitable status, directing caseworkers to determine if Exemption is appropriate.
Case records: new company records - types of company
Removal of redacted material until technical issue resolved.
Removal of redacted material until technical issue resolved.
Case records: new company records - types of company
Updated contact details for team responsible for UK REITs, following clarification from LB NE&Y.
Change to Payable Order process
Assessing: CTSA assessments: handling non-COTAX charges (Action Guide)
Note 3 removed 'Add any notes regarding the interest rules for the assessment type'
Note 3 removed 'Add any notes regarding the interest rules for the assessment type' and renumbered
Changed references from SA forms to CT forms and timescales re: bf dates
Change of wording to point 5 - change to process.
Updated to change reference from Corporate Finance to Government Banking
Updated to change reference from Corporate Finance to Government Banking
Case records: Maintaining case records: Requesting restoration to the Companies House register
Updated to remove reference to retired email address - link redacted as for internal use only
Fixed link
Repayments / reallocations: non automatic repayments: early repayment - responsible office
Changed reference from CT251 to IPP
Removed dead links, directed pages to appropriate guidance.
Payments: quarterly instalment payments: introduction
Updated guidance and reference to regulations
Updated links to the CT600 and new supplementary page CT600N.
Links added to include the Welsh language versions of the CT600 series.
Repayments / reallocations: overpayments: general: method of repayment
Added new section regarding accepting bank details over the telephone.
Added new section regarding accepting bank details over the telephone.
Assessing: CTSA assessments: discovery assessments (Action Guide)
Removed - If the [Send] button on the form doesn't work, email the form to CT Unit, CT Ops Enquiry (DMB).
Returns / notices: notices and returns: issue of notices and returns
Removed A payslip is attached to the CT603 notice as no longer approppriate
Claims / reliefs: loss and non-trading deficits carry-back: forms: clerical interest indicator
Removed - If the [Send] button doesn't work, email it to CT Unit, CT Ops Enquiry (DMB).
Assessing: CTSA assessments: revenue determinations (Action Guide)
Slight addition to point 22.
Repayments / reallocations: repayment /reallocation authorisation: introduction)
2 years service clarification
removed link to withdrawn form
Repayments / reallocations: repayment / reallocation authorisation: R49 check for large repayments
CT251 to IPP - amended redaction
Repayments / reallocations: repayment interest: non automatic calculation of RPI
Redaction of values
Redaction to remove payment values
Redacted value in relation to repayments
Repayments / reallocations: non automatic repayments: direct repayment - responsible office
Redacted payment values
Redacted values relating to repayments
Repayments / reallocations: non automatic repayments: repayment interest
Form from CT251 to IPP and redacted monetary values relating to repayments
Redacted to remove references to R49 values
Unpublished as guidance no longer in use - confirmed with GB&P/ CT Change prior to unpublishing.
Unpublished as guidance no longer in use - confirmed with GB&P/ CT Change prior to unpublishing.
Unpublished as guidance no longer in use - confirmed with GB&P/ CT Change prior to unpublishing.
Unpublished as guidance no longer in use - confirmed with GB&P/ CT Change prior to unpublishing.
Unpublished as guidance no longer in use - confirmed with GB&P/ CT Change prior to unpublishing.
Unpublished as guidance no longer in use - confirmed with GB&P/ CT Change prior to unpublishing.
Updated redaction and changed references from CT251 to IPP.
Updated redaction and changed references from CT251 to IPP.
Claims / reliefs: other reliefs: when to complete a form CT250(P)
Changes to CT Unit in Cumbernauld reference to CT Unit in Government Banking and Payments.
Text updated to sections 6 and 8 and a new section added to 7.
Text updated to sections 6 and 8 and a new section added to 7.
2022
Updated contact details for BusinessUserSupport COTAX
Accounting periods: company accounting periods: manual linking of APs (Action Guide)
Updated to remove out of date contact details
Updated to remove out of date contact details
Repayments / reallocations: overpayments: general: IPP Helpcard
Updated contact details for BusinessUserSupport
Updated contact details for BusinessUserSupport
Repayments / reallocations: non automatic repayments: introduction
Update to contact details
Assessing: CTSA assessments: handling non-COTAX charges: non-COTAX assessment types and SAFE
updated to amend contact details
Case records: records work lists: case records change list (CRCL) (Action Guide)
Update to contact details
CT online services: CT online services overview: introduction
Update to contact details
the CT Online Service: Your Tax Account: online support available
Update to contact details
Updated contact details
COTAX roles index: COTAX user roles
GBP added and doc for AO Specialist & Rept Auth Dist
Change to address for VMU
COTAX roles index: COTAX user roles
Corrected error with Repay auth dist
COTAX roles index: COTAX user roles
AO Specialist added
Returns / notices: notices and returns: accounts
Update to non-res companies receiving income from UK property, NR Co's disposing of an interest in UK Land or Property and Offshore Property Developers
Assessing: CTSA assessments: recording a self assessment (Action Guide)
Updated to correct guidance in line with steer from policy.
Repayments / reallocations: overpayments: general: IPP Helpcard
Updated based on feedback from Corporate Finance
Updated based on feedback from Corporate Finance
Updated new CT600 pages
Updated references to CAF to references to SharePoint.
Removed contact details for CT Helpdesk as they don't give access anymore.
Repayments / reallocations: overpayments: general: IPP Helpcard
Updated after instruction from Corporate Finance - changed Bona Vacantia guidance from reallocate to repay.
Updated after instruction from Corporate Finance - changed Bona Vacantia guidance from reallocate to repay.
Changed
• Use function REOD (Direct Reallocation Out of COTAX – District) class 1 – hold for reallocation.
to
• Use function REOD (Direct Reallocation Out of COTAX – District) class 3- Repay.
Accessibility table review
Assessing: CTSA assessments: company type
Accessibility table review
Assessing: assessing work lists: functions
Accessibility table review
CT Pay and File: returns / notices: return handling: unlogging a return: functions
Accessibility table review
CT Pay and File: returns / notices: return handling: functions
Accessibility table review
CT Pay and File: automatic and clerical pursuit: functions: investigation case assessments
Accessibility table review
CT Pay and File: automatic and clerical pursuit: forms: investigation case assessments
Accessibility table review
CT Pay and File APs: penalties for late delivery of returns: functions
Accessibility table review
CT Pay and File: automatic and clerical pursuit: investigation case assessments (Action Guide)
Accessibility table review
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Recent changes to this guidance
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Accessibility table review
Index Of Legislation: Companies Act 2006 and Regulations
Accessibility table review
COTAX roles index: COTAX user roles
Accessibility table review
Assessing: CTSA assessments: Corporate Interest Restriction returns (Action Guide)
Accessibility table review
Assessing: CTSA assessments: revenue determinations (Action Guide)
Accessibility table review
Repayments / reallocations: non automatic repayments: forms: early repayment - responsible office
Accessibility update and CT251 to IPP
Background: typical case examples: company pays and self assesses on time
Accessibility table review
Background: typical case examples: new company - S55 FA 2004 information not provided
Accessibility table review
Background: typical case examples: functions
Accessibility table review
Background: typical case examples: new company - S55 FA2004 information provided
Accessibility table review
Index Of Legislation: TCGA 1992
Accessibility table review
Index Of Legislation: F(No2)A 1997
Accessibility table review
Accessibility table review
format
Background: Allocation of COTAX and CT Online user roles: system security legislation
Accessibility table review
Page archived
Recent changes to this guidance
Page archived
Case records: maintaining case records: functions
Accessibility table review
Typo
Case records: responsible offices: transfer of cases in CT responsible office
Accessibility table review
Case records: new company records: cases where no COTAX record has been set up (Action Guide)
Accessibility table review
Case records: new company records: functions
Accessibility table review
Background: typical case examples: company neither pays nor delivers
Accessibility table review
Background: typical case examples: company pays late and delivers late
Accessibility table review
Updates for both accessibility and to include reference to IPP single form
Payments: payments work lists: forms
Update from CT251 to IPP
Claims / reliefs: loss and non-trading deficits carry-back: forms: clerical interest indicator
Accessibility table review
Accessibility table review
Claims / reliefs: loss and non-trading deficits carry-back: changing the EDP (Action Guide)
Accessibility table review
Claims / reliefs: loss and non-trading deficits carry-back: forms: changing the EDP
Accessibility table review
Accessibility table review
Case records: records work lists: registered office RLS list (RRLS) (Action Guide)
Accessibility table review
Case records: records work lists: functions
Accessibility table review
Case records: agents: functions
Accessibility table review
Case records: RLS addresses: action on receipt of an RLS item - responsible office (Action Guide)
Accessibility table review
Case records: RLS addresses: functions
Accessibility table review
Updated CT251 references to IPP.
Updated CT251 references to IPP.
Updated REOD section. Changed CT251 reference to IPP.
Updated CT251 reference to IPP
Updated CT251 reference to IPP
Accessibility table review
Interest: how interest is calculated: legislation
Accessibility table review
The CT Online Service: Your Tax Account: single company view
Accessibility table review
Interest: interest work lists: credit interest work list (CDIW) - debt management (Action Guide)
Accessibility table review
Interest: interest work lists: credit interest work list (CDIW) - Banking Operations (Action Guide)
Accessibility table review
Interest: interest work lists: clerical interest indicator work list (CIIW) - debt management
Accessibility table review
Table accessibility review
Accessibility table review
Recent changes to this guidance
Accessibility table review
Recent changes to this guidance
Accessibility table review
Accessibility table review
Payments: processing payments: processing payments received in a local office (Action Guide)
Accessibility table review
Updated CT251 reference to IPP.
Updated CT251 reference to IPP.
Updated CT251 references to IPP
Assessing: CTSA assessments: handling non-COTAX charges: non-COTAX assessment types and SAFE
Fixed table accessibility issues - added information regarding Section 76 charges.
Updated CT251 references to IPP
Update to CT251 reference IPP.
Updated CT251 reference to IPP
Repayments / reallocations: overpayments: general: method of repayment
Updated CT251 references to IPP
Updated CT251 references to IPP
Updated CT251 references to IPP
Payments: processing payments: receipts and correspondence: functions
Accessibility table review
Payments: processing payments: suspense / payments in advance: functions
Accessibility table review
Payments: processing payments: certificate of tax deposit: forms: functions
Accessibility table review
Payments: processing payments: processing payments received in a local office: functions
Accessibility table review
Payments: processing payments: the payment record: functions
Accessibility table review
Payments: processing payments: the payment obligation: legislation
Accessibility table review
Payments: processing payments: the payment obligation: functions
Accessibility table review
Interest: interest demands and statements: interest statements (Action Guide)
Accessibility table review
Interest: interest demands and statements: functions: interest statements
Accessibility table review
Interest: interest demands and statements: introduction
Accessibility table review
Interest: interest work lists: credit interest work list (CDIW)
Accessibility table review
Interest: interest work lists: functions
Accessibility table review
Interest: interest work lists: clerical interest indicator work list (CIIW)
Accessibility table review
Payments: payments work lists: payments in suspense list (LSUP)
Accessibility table review
Payments: payments work lists: payments for APs cleared NAR/NDR list (PNAR) (Action Guide)
Accessibility table review
Payments: payments work lists: functions
Accessibility table review
Payments: payments work lists: forms
Accessibility table review
Payments: payments work lists: payments after cessation list (CPYT) (Action Guide)
Accessibility table review
Payments: tracing a payment: tracing a payment in Debt Management office (Action Guide)
Accessibility table review
Payments: tracing a payment: functions
Accessibility table review
Payments: payments returned by the bank: functions
Accessibility table review
Payments: payments returned by the bank: debt management office forms
Accessibility table review
Payments: payments work lists: functions
Table summary
Payments: quarterly instalment payments: functions
Table summary
Payments: quarterly instalment payments: legislation
Table summary
Payments: group payment arrangements: forms
Table summary
Penalties: penalty work lists: functions
Format accessibility for tables
Format accessibility for tables
Payments: group payment arrangements: forms
Format accessibility review
Payments: quarterly instalment payments: legislation
Accessibility format table
Payments: quarterly instalment payments: functions
Accessibility table format
Payments: payments work lists: functions
Accessibility table format
Appeals: handling appeals and postponements: functions: appeals received in debt management office
Accessibility table format
Accessibility table format
Appeals: handling appeals and postponements: functions: assessment appeals in responsible CT office
Accessibility table format
Accessibility table format
Payments: payments work lists: payments in suspense list (LSUP) (Action Guide)
Accessibility table review
Penalties: penalty work lists: functions
Accessibility table review
Accessibility table review
Repayments / reallocations: overpayments: general: IPP Helpcard
Change from CT251 to IPP - changed references to Cumbernauld to Corporate Finance
Change from CT251 to IPP - changed references to Cumbernauld to Corporate Finance
Fixing tables to appropriate format
Fixing tables to appropriate format
Removed tables. Fixed formatting
Removed tables. Fixed formatting
Repayments / reallocations: repayment / reallocations work lists: overpayments list (LOPD)
Changed threshold for referral of cases to CT Co-ordinator or Technical Caseworker
Upgraded threshold for referral of repayment to CT Co-ordinator or Technical Caseworker - changed from £25001 to £150001
Appeals: handling appeals and postponements: functions: appeals received in the CT Unit Cumbernauld
Table format - accessibility
Table format - accessibility
Penalties: penalty determinations: multiple penalties on a single notice
Format - Accessibility
Format - Accessibility
Table
Table
Penalties: penalty determinations: notices of penalty determination
Format - accessibility
Format - accessibility
Penalties: late delivery of returns: flat-rate penalties
Table
Table
Appeals: handling appeals and postponements: functions: appeals received in the CT Unit Cumbernauld
Table
Table
Appeals: handling appeals and postponements: functions: postponement creating overpayment
Format - accessibility
Format - accessibility
Penalties: penalty determinations: superseded accounting periods
Table - format
Table - format
Appeals: handling appeals and postponements: functions: appeals received in the CT Unit Cumbernauld
Table update - Accessibility
Table update - Accessibility
Appeals: handling appeals and postponements: functions: appeals received in debt management office
Table update - Accessibility
Table update - Accessibility
Appeals: handling appeals and postponements: functions: assessment appeals in responsible CT office
Table format - Accessibility
Table format - Accessibility
Format
Format
Appeals: handling appeals and postponements: functions: determination of appeal
Table format - accessibility
Table format - accessibility
Format
Format
Appeals: handling appeals and postponements: functions: penalty determinations - appeals
Table format - Accessibility
Table format - Accessibility
Format
Format
Penalties: penalty determinations: functions
Table format - Accessibility
Table format - Accessibility
Penalties: late delivery of returns: tax-related penalties
Format
Format
2021
Penalties: late delivery of returns: flat-rate penalties
Header added
Header added
Penalties: late delivery of returns: tax-related penalties
Table removed
Table removed
URLs updated
Enquiries: CTSA enquiries: taxpayer amendments
COTAX enquiry for amendments now included
Penalties: late delivery of returns: reasonable excuse
Hyperlinks added to CTM & CH
Hyperlinks added to CTM & CH
Hyperlinks changed to GOV.UK
Re-format table
Case records: new company records: cases where no COTAX record has been set up (Action Guide)
Added additional company registration detail and changed layout
Returns / notices: return handling: logging and capturing returns
updated to reflects correct box numbers
COTAX roles index: COTAX user roles
Maintain agent role updated to include ACT
CT603 updated
Claims / reliefs: other reliefs: overpayment relief
COTAX NOTE amendment
Claims / reliefs: loss and non-trading deficits carry-back: contents
Removed duplicates
Returns / notices: returns work lists: e-filed returns list (EFRL)
new reason for entry added
Returns / notices: notices and returns: mandatory online filing and the end of a company’s life
Information relating to Rule 14.44 claims inserted
Assessing: CTSA assessments: Corporate Interest Restriction elections
page updated at request of policy owner
Action guide steps reorganised to be clearer for the caseworker
guidance update to allow for using DIRR where appropriate
2020
Case records: maintaining case records: entering capacity details in COTAX - company insolvent
details for admin recvrship amended on advice from IP process owner
Case records: maintaining case records: entering capacity details in COTAX - company insolvent
changed to show correct terminology
Case records: records work lists: ceased cases with o/s balance list (LOSB) (Action Guide)
guide updated to show improved process agreed with DM Sept 2020
Payments: quarterly instalment payments: pursuit
guidance changed for action to take if unable to establish QIP status
Assessing: CTSA assessments: recording a self assessment
guidance for time related cases added
Payments: quarterly instalment payments: introduction
layout changed
Repayments / reallocations: overpayments: general: IPP Helpcard
added information about confirmation of payee process impact
added information about confirmation of payee process impact
Repayments / reallocations: overpayments: general: method of repayment
updated to include confirmation of payee information
updated to include confirmation of payee information
Enquiries: CTSA enquiries: Partial closure notice
updated to make guidance clearer
guidance updated to show correct process
Case records: records work lists: list of new and transferred cases (LNTC) (Action Guide)
action guide corrected to show information for mutual societies
Case records: records work lists: case records change list (CRCL) (Action Guide)
updated to reflect robotic activity and current process correctly
Case records: agents: agents acting in various capacities
updated to cover LPA
Case records: agents: more than one agent acting for a company
updated to include LPA
hyperlink aded
Assessing: CTSA assessments: time limit for self assessment
updated as instructed by TALA
Returns / notices: notices and returns: mandatory online filing and the end of a company’s life
update to reflect correct information in CTM
typo corrected
Case records: maintaining case records: dealing with potential strike offs
updated to reflect correct process/guidance
Payments: quarterly instalment payments: instalment due dates
updated to show correct Inst details for VL cases
Case records: records work lists: case records change list (CRCL) (Action Guide)
update to step numbering
The CT Online Service: Your Tax Account: single company view
amended to reflect correct POP limits
Case records: new company records: types of company
correct MUID entered for TNR/ SFCU cases
amount of auto deletion increased to reflect recent changes to agreed limits
CT online services: CT online services overview: CT online filing
updated to include NRCL reference
Returns / notices: notices and returns: accounts
update to include NRCL companies
update to include NRCL companies
typo amended
COTAX roles index: COTAX user roles
change to reflect recent agreed changes to working practises -
Returns / notices: return handling: introduction
update to include private unlimited companies as not required to submit returns using iXBRL
2019
form ref updated
Returns / notices: return handling: dealing with returns received (Action Guide)
form ref updated
Returns / notices: returns work lists: e-filed returns list (EFRL) (Action Guide)
update to reflect correct guidance
renumbering required
updated to correctly reflect current process
Repayments / reallocations: repayment / reallocations work lists: overpayments list (LOPD)
updated to correctly reflect current process
Repayments / reallocations: repayment / reallocation authorisation: R49 check for large repayments
text redacted to align with earlier entries at COM124040
updated to reflect correct process requirements
missing guidance now included re QIP signal
function for setting QIP included
Returns / notices: notices and returns: issue of notices and returns
updated to reflect correct assessment time limits
COTAX roles index: COTAX specialist roles
updated to reflect a change to the role access processs
Penalties: late delivery of returns: introduction
typo corrected
typo corrected
Repayments / reallocations: overpayments: general: introduction
updated to reflect library value change in small op limits
updated to reflect library value change in small op limits
Repayments / reallocations: overpayments: general: viewing repayments / reallocations
updated to reflect library value change in COTAX
updated to reflect library value change in COTAX
updated to reflect library value change in COTAX
new ct211
new ct211
new CT216
new ct214
new ct216
new CT220
new CT41g
new CT41G
new CT41G
new ct211 uploaded
new ct211
new ct211
new ct211
new ct211 flat rate
newct211
new ct211
newct211
Assessing: CTSA assessments: discovery assessments
amended to reflect correct terminology
Accounting periods: company accounting periods: introduction
COM updated to include details of non resident companies
COM updated to include details of non resident companies
Returns / notices: notices and returns: introduction
COM updated with information relating to non resident/non registered companies
Returns / notices: notices and returns: accounts
Updated to include details of non-resident companies
Enquiries: CTSA enquiries: closing an enquiry: error in issuing a closure notice
updated to reflect current process correctly
updated to provide correct detais lfor Welsh cases
Case records: records work lists: list of new and transferred cases (LNTC) (Action Guide)
changed to correctly reflect requirements for invalid characters for Industrial provident Societies
updated to show correct guidance for RDEC
updated to show correct guidance for RDEC
Returns / notices: return handling: return received before notice to deliver issued
updates to reflect changes in how
Case records: maintaining case records: functions
updated to include new securities signal
Case records:New company records:Offshore property developers
updated to reflect recent operating procedure changes
Case records: new company records: introduction
updated in relation to TNRGIP legislation
Case records: new company records: types of company
updated to include TNRGIP companies
updated to include TNRGIP companies
updated to include TNRGIP
Case records: new company records: forms
updated to include information about TNRGIP companies
Case records: new company records: new cases in the CT responsible office
updated to include information about TNRGIP companies
Case records: new company records: cases where no COTAX record has been set up (Action Guide)
update to include TNRGIP companies
Background: company taxation overview: the CTSA and CT pay and file regimes
updated to include changes to QIP from 01/04/19
Background: company taxation overview: credit and debit interest
updated to reflect changes to QIP guidance
Background: company taxation overview: quarterly instalment payments
updated to reflect changes to QIP
Interest: how interest is calculated: credit or debit interest
updated to reflect changes to QIP signals
updated to reflect changes to QIP
updated to reflect changes to QIP
Interest: how interest is calculated: negative credit interest
updated to reflect changes to QIP signals
Interest: how interest is calculated: credit or debit interest calculation by COTAX
updated to reflect changes to QIP signals
changed to reflect QIP updates
changed to reflect updates to QIP
updated to reflect changes to QIP signals
changes to QIP signals
changed to reflect updates to QIP
updated to reflect changes to QIP signals
Payments: payments work lists: quarterly payer review list (QPRW) (Action Guide)
updated to reflect changes to QIP signals
Payments: quarterly instalment payments: introduction
updated to reflect changes to QIP
Payments: quarterly instalment payments: functions
updated to reflect changes to QIP
Payments: quarterly instalment payments: calculating instalment amount due
updated to reflect changes to QIP
Payments: quarterly instalment payments: credit / debit interest
updated to reflect changes to QIP
Payments: quarterly instalment payments: instalment due dates
updated to reflect changes to QIP
updated to reflect changes to QIP
Payments: quarterly instalment payments: legislation
updated to reflect changes to QIP
Payments: quarterly instalment payments: pursuit
updated to reflect changes to QIP
Pursuit: automatic and clerical pursuit: automatic pursuit
pyt table updated to reflect changes to QIP
pyt table updated to reflect changes to QIP
pyt table updated to reflect changes to QIP
pyt table updated to reflect changes to QIP
pyt table updated to reflect changes to QIP
pyt table updated to reflect changes to QIP
Pursuit: automatic and clerical pursuit: status and pursuit
due date amended to reflect QIP changes
due date amended to reflect QIP changes
Case records: maintaining case records: dealing with potential strike offs
hyperlinks reactivated
hyperlinks reactivated
hyperlinks reactivated
updated to clarify situation with CSVY
CT205 new version uploaded
current CT205 uploaded
CT205 amended
CT205 amended
new version of CT205a uploaded
new version of CT207 uploaded
new version of CT209 uploaded
new version of CT209 uploaded
previous ct209 deleted
new versions of Ct208a, CT208PR1 and CT208PR2 uploaded
Repayments / reallocations: overpayments: general: inhibit automatic process
updated to include details of new transferable tax history signal
updated to include details of new transferable tax history signal
activate hyperlink
activate hyperlink
activate hyperlink
activate hyperlink
Repayments / reallocations: overpayments: general: functions
updated to include details relating to transferable tax history
updated to include details relating to transferable tax history
Returns / notices: returns work lists: e-filed returns list (EFRL)
updated to include transferable tax history information
Claims / reliefs: CTSA claims frameworks: introduction
to include information relating to transferable tax history
2018
Assessing: CTSA assessments: discovery assessments
Corrected e-mail address option for CT Help desk
Pursuit: automatic and clerical pursuit: objections to striking off
Reference added regarding restoration to the Companies House register after striking off.
Reference added regarding restoration to the Companies House register after striking off.
Repayments / reallocations: overpayments: general: introduction
Repayment limit updated.
Repayment limit updated.
Repayments / reallocations: non automatic repayments: introduction
Small repayment limit changed to £100.
Repayment limit changed from £20 to £100.
2017
Case records: maintaining case records: dealing with potential strike offs
Section on Companies House email alerts updated.
Returns / notices: notices and returns: form CT600
Supplementary page CT600K included.
Case records: records work lists: case records change list (CRCL) (Action Guide)
Link to COM42041 included at step 39.
Case records: maintaining case records: dealing with potential strike offs
SPOCS link added
Case records:New company records:Offshore property developers
Update request Christine Suddaby
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.
Assessing: CTSA assessments: time limit for self assessment
Reference to time limit for self assessment amended to clarify that there is no limit.
Assessing: CTSA assessments: recording a self assessment (Action Guide)
Clarification that there is no time limit for a self assessment.
Assessing: CTSA assessments: discovery assessments
Hyperlinks added to other manual references.
Assessing: CTSA assessments: revenue determinations
Clarification that there is no time limit for making a self assessment.
Returns / notices: return handling: logging and capturing returns
Clarification that there is no time limit to making a self assessment.
Returns / notices: return handling: logging and capturing returns
Information added on return boxes that are not captured onto COTAX.
CT online services: CT online services overview: common questions asked by companies and agents
Page archived.
CT online services: CT online services overview: contents
Link to COM60045 archived.
Case records: new company records: types of company
Offshore property developers added to types of company.
Case records: new company records: contents
Offshore property developers added to contents.
2016
Case records: maintaining case records: dealing with potential strike offs
Change to the process for dealing with intent to strike off.