COM40070 - Case records: setting up case records: new cases in the CT processing office
New cases
Action on receipt of a completed CT41G
Unincorporated associations
New cases
Where a COTAX record has successfully been set up automatically using data from Companies House, the case will not be entered on any work list for further action. If further action is required, cases will be entered on Work List LNTC (List New and Transferred Cases). These are cases where
- The Company Name is too long for the COTAX fields
- The Company Name contains invalid characters
- The Registered Office address is too long for the COTAX fields
- The Registered Office address contains invalid characters
- The Company Registration Number is a duplicate of one already held on a COTAX record
COTAX will not issue a form CT41G for cases listed for these reasons.
It is therefore important to give priority to Work List LNTC and issue form CT41G as soon as possible using Function ACTP (Amend CT Payer Details).
Until form CT41G is issued the company will not know their UTR and will not be able to contact HMRC or register to use our online services. For all other cases, a CT41G will be issued the day after the case is set up.
Action on receipt of a completed CT41G
On receipt of the completed CT41G, the CT processing office
- Reviews and updates the COTAX record
And, if appropriate
- Notifies the PAYE and SA processing office that a new PAYE scheme is required
And, where the company has ticked ‘If the company is likely to pay interest or royalties on any other annually reoccurring payment for which the company has to make payments and interest return on form CT61?’
- Completes the SAFE CT61 SEES stencil and passes it to the SAFE user to set the case up. See COM23135 for further guidance
Where the company notifies on form CT41G that it has commenced business, checks should be made to ensure that it has met all its S55 FA 2004 (COM40078) obligations.
S55 requires the company to retrospectively confirm that it has come within the charge to CT, so a statement of future intent to commence business does not satisfy the terms of S55.
In these cases, a period of dormancy must be set up and the case reviewed at the end of that period to establish whether the company has started in business.
If you need to reissue a CT41G, use Function ACTP (Amend CT Payer) and enter a ‘Y’ in the ‘CT41G To Be Issued Field?’ COTAX will automatically issue a new form and enter the date of issue.
You must also decide whether you need to set the S55 signal to ‘Y’. Doing so stops a CT41G reminder being issued 70 days later. You must only set the signal to ‘Y’ where the company was set up before 22 July 2004 or it has already complied with its S55 FA 2004 obligations.
Notifications of new cases comprising non-resident companies with Construction Industry Scheme (CIS) liability are dealt with by the Centre for Non-Residents (CNR) team, part of HMRC Residency.
For more information see the subject ‘Status Indicators’ (COM1110) in section ‘Company Accounting Periods‘.
Unincorporated associations
The CT processing office sets up COTAX records for unincorporated associations but inhibits COTAX from issuing the CT41G. Instead, the office
- Issues a form CT41G (Clubs) manually
For a list of forms relevant to this subject, see COM40021.
For a list of functions to use in particular situations, see COM40011.
