COM40076 - Case records: setting up case records: CT41G not returned (Action Guide)

1.

Send a brief letter to the company and any agent acting, asking for completion of the form CT41G

2.

BF the case for four weeks

3.

If there is no response after four weeks contact the company by telephone to

• Find out the PAYE reference if a scheme has already been set up and use function ACTP (Amend CT Payer) to note it on the COTAX record

• If a scheme is required and has not been opened, obtain the details to complete the P510

• Ask the company to return the completed form CT41G

4.

Where a PAYE scheme is required

• Issue form P510 to the Employers Section dealing with the business address, or Centre 1 if the address is in Scotland

5.

If no PAYE scheme is required, take no further action to recover the form

6.

If all contact with the company or its agent (where known) is unsuccessful

• Send the company’s details, with a note of the action you have taken to obtain the form CT41G, to the Employers Section dealing with the business address, or where this is not known, the Employers Section dealing with the Registered Office. If the company's address is in Scotland send the details to Centre 1

• Ask them to open a PAYE scheme