COM40072 - Case records: setting up case records: cases where company is not set up (Action Guide)

To deal with a new case in the CT processing office where the initial COTAX record (Word 28KB) has not been set up automatically by COTAX, consider steps 1 - 8 below. The guide is presented as follows


Initial action Step 1
New incorporated company, Industrial and Provident Society, Credit Union, and other cases not set up automatically Steps 2 - 3
Unincorporated associations Steps 4 - 5
Limited Liability Partnerships in liquidation Steps 6 - 8

Initial action

1. Use Function TRCT (Trace Taxpayer) to make sure the case has not already been set up. If it is already set up
 
  • Forward the papers to the current responsible office

Note: It may take up to 2 working days for a company registering at Companies House to be automatically set up on COTAX. You must therefore be certain that a case has not been set up automatically before you set it up yourself.

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New incorporated company, Industrial and Provident Society, Credit Union, and other cases not set up automatically

2. Use Function CCTP (Set up New Company) to create a new COTAX record.
3. Request the issue of a CT41G from COTAX

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Unincorporated associations

4. When you receive notification of a new case
 
  • Use Function CCTP (Set Up New Company) to set up the case
  • Do not request the issue of a CT41G from COTAX
5. Issue form CT41G (Clubs) manually

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Limited Liability Partnerships in liquidation

6. When you receive notification of a new case
 
  • Use Function CCTP (Set Up New Company) to set up the case
  • Do not request the issue of a CT41G from COTAX
7. Use Function ACAP (Add / Amend Capacity Details) to enter the name and address of the liquidator
8. Use Function ACOM (Amend Communication Details) to enter the liquidator’s address as communication address