COM32010 - Background: features of COTAX: COM

The COTAX Manual (COM) provides procedural help in using the COTAX system, together with technical and background information on Corporation Tax generally and the CTSA and CT Pay and File regimes particularly.

You can access COM in the following ways

• Selecting the link provided on the COTAX Intranet site
• Selecting the link provided in the Library on the Intranet

COM is structured as follows

• The highest level is business area, for example Assessing
• Each business area is then divided into a number of sections
• Each section is then further divided into subjects. These ‘subjects’ might be an overview or introduction to the topic, detailed information about the topic or an Action Guide detailing a task
• Each subject provides links to further information on legislation, forms and functions relevant to that particular subject