COM40074 - Case records: setting up case records: receipt of form CT41G (Action Guide)

On receipt of form CT41G consider steps 1 - 27 below. The guide is presented as follows


Initial action Steps 1 - 2
Update COTAX record Steps 3 -11
Further action Steps 12 - 13
Receipt of form CT41G before the company commences trading Steps 14 - 19
Notify PAYE and SA Processing office of new employer Steps 20 - 21
Notify SAFE of new case requiring CT61 Step 22
Memorandum and Articles of Association Step 23
Existing business taken over Steps 24 - 25
Company is a charity Step 26
Final action Step 27

Initial action

1. Check that the CT41G has an original signature. If it has not, return it to the company asking for it to be signed and sent back to you.
2. If the company has indicated they are a charity by ticking ‘Is the company a charity?’ on the CT41G, go to Step 25. Otherwise, go to Step 3.

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Update COTAX record

3. Compare the information given on the CT41G with that held on the COTAX record using the ‘View Company Details’ option in Function VTPR (View Taxpayer)
4. Where the CT41G shows different Registered Office details to those held on the record do not amend the address held on COTAX. The correct Registered Office address is held at Companies House and if it is changed there, the COTAX record will automatically be updated
5. If the CT41G includes contact details
  • Use Function ACNA (Amend Name / Address) to add company
    • Telephone number
    • Fax Number
    • Email address
6. If the CT41G includes a business name, address and contact details that are different to the Registered Office
  • Use Function ACOM (Amend Communication Details) to enter them
7. If the company name is too long for COTAX
 
  • Amend the name to any preferred choice of abbreviated name
8. Use Function ACTP (Amend CT Payer Details) to record or amend the following details from the CT41G
  • Date the business started
  • Parent Company Reference (Word 27KB). If the parent company name is shown but not the UTR, use Function TRCT (Trace Company) to find it
  • PAYE Reference. You can enter only the reference and MUID. If the Accounts Office reference is shown instead, go to step 21
  • Date to which accounts will be prepared
9. Use Function ACTP to change the S55 Satisfied (Word 30KB) signal to ‘Y’ if all the information required by S55 FA 2004 (COM40078) has been provided and the Date Business Commenced is in the past. Where the company has advised you that they intend to start trading at a date in the future go to step 14Note: You should only change the S55 Satisfied signal to ‘Y’ on the instructions of a Technical Caseworker or CT Co-Ordinator
10. If there is no TCN (Trade Classification Number) on the record and the CT41G gives you information about the type of trade
  • Use the Trade Classification Index in the intranet library to find the appropriate number and enter it using Function ACTP
11. If the CT41G shows there is an agent dealing with the company’s tax affairs
  • Use Function TRAG (Trace Agent) to find the agent Id and enter it on the record using Function AMAG (Add / Amend Agent Details)

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Further action

12. If the period between the date business started and the intended first accounting date is over 12 months
  • Make a pencil note ‘Maintain AP Dates / Record Filing Date Adjustments’ on the front of the CT41G before passing it to the Assistant Officer (AO) or CT Co-ordinator (CTC)
The AO or CTC will take any action required before making a batching note
13. If the CT41G shows a Potential Sch 13 / 16 liability, do not complete the relevant field in ACTP as the CTA IT system to which it was linked has been decommissioned. Instead, Use Function NOTE to make a case note showing that it is a CT61 case.

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Receipt of form CT41G before the company commences trading

14. Update the company record as in steps 1 - 8 of this action guide
15. Where COTAX has not automatically amended the AP structure and set a period of dormancy, ask a CT Co-ordinator to use Function MAPD (Maintain AP Dates) to set up a period of dormancy which ends the day before the company intends to start trading. Where the period of dormancy ends no more than 180 days in the future they can inhibit the automatic issue of form CT204
16. Make a note of your actions on COTAX using Function NOTE (Case Notes)
17. BF the case to the day after the dormancy period ends and review the case then
18. If the company confirms that it has started in business, and has met its obligations under S55 FA 2004
  • Use Function ACTP to set the ‘S55 Satisfied’ signal to ‘Y’
19. If the company has not confirmed that it has started in business
  • Leave the ‘S55 Satisfied’ signal set to ‘N’
COTAX will automatically issue a reminder to the company 70 days after the dormancy period ends and also put the case onto Work List DRCL (Dormancy Review Case List) for further review

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Notify PAYE and SA Processing office of new employer

20. Send a form P510, including the names and addresses of the directors if these are listed on form CT41G, to either
 
  • The processing office dealing with the PAYE reference shown on the CT41G
 

Or
 
  • If no PAYE reference is shown on the CT41G to
 
    • The processing office dealing with the address from which the business is conducted
 
Or
 
    • To Centre 1 if that address is in Scotland
21. If the company has given the full Accounts Office reference as the PAYE reference
  • Make a pencil note on the front of the CT41G ‘PAYE ref’ before passing it to the nominated officer who has access to the MPPC system
That officer will trace the scheme reference, enter it in ACTP and make the batching note

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Notify SAFE of new case requiring CT61

22. Where the company has ticked the ‘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?’ box on the CT41G complete the 
 
  • the SAFE CT61 SEES stencil and pass it to your SAFE user to set the case up for you. See COM23135 for further guidance 

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Memorandum and Articles of Association

23. Batch the Memorandum and Articles of Association and make a relevant COTAX case note

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Existing business taken over

24. If the CT41G shows that an existing business has been taken over
 
  • Tell the responsible office of that business about the take-over and quote the UTR of the new company
25. If PAYE is already operating
 
  • Complete a P510 (including the names and addresses of directors) and issue it to the appropriate Employers Section or Centre 1 if the business address is in Scotland

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Company is a charity

26. If the company has indicated that they are a charity by ticking box 20
 
  • Use Function TRCA (Transfer Case(s)) to transfer ownership of the COTAX record to
 
    • Office identity 292200 if the charity is resident in England, Wales or Northern Ireland
 
Or
 
    • Office identity 297800 if the charity is resident in Scotland
 
  • Send the CT41G and any other papers to CAR Bootle (Room 140)
  • Use Function NOTE (Case Notes) to record what you did and when - for example, ‘Sent company file / papers / CT41G to CAR Bootle on DD/MM/YYYY.’
  CAR Bootle will then know if any papers are in transit when they review the case on LNTC (List of New and Transferred Cases)

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Final action

27. Use Function NOTE (Case Note) to enter a batching note
  • CT41G / Location / OUID / Batch number / Year

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