COM41020 - Case records: case responsibility: transfer of cases in CT processing office
You may need to transfer a record to another office for a number of reasons. You use Function TRCA (Transfer Case(s)) to do this.
Transfer prompt from Function ACNA
When using Function ACNA (Amend Company Name / Address), you may see a prompt to transfer the case. If the postcode of the new address is not associated to your office, COTAX displays the message ‘The address entered suggests that the case should be transferred’.
It also shows you the numeral and name of the proposed new CT processing office and asks you to consider transferring the case. You do not normally transfer a case because of an address change.
Transfer required due to change in business processing
You may need to transfer a case or cases to another office due to reorganisation of local compliance work, for example, where a specialist unit has been set up to deal with certain types of companies.
You can transfer up to 25 cases at a time that your office is responsible for to another CT processing office using Function TRCA. If you need to transfer 100 or more records, IMS can arrange to do it centrally. See Action Guide ‘Transfer of 100 or more cases in CT processing office’ (COM41025) in this section for more information.
Some cases under enquiry will become the responsibility of Specialist Investigations or CAR Charities. In these circumstances the relevant office will ask for the case to be transferred to them. (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
When you use Function TRCA you will be asked
- To enter the taxpayer reference(s)
- To enter the new office identity
And
- Whether you want COTAX to issue a transfer notice
Note: This option is not available where the case is being transferred to a Specialist Investigations Office
When you transfer the company’s COTAX record, entries on any Work List for which your office is responsible for are also automatically transferred to the new office and the case will be entered on LNTC (List of New and Transferred Cases) in the new office.
For a list of forms relevant to this subject, see COM41021.
For a list of functions to use in particular situations, see COM41022.
