COM41025 - Case records: case responsibility: transfer of 100 or more cases in CT processing office (Action Guide)
To transfer responsibility for 100 or more cases from one CT processing office to another, consider steps 1 - 10 below. The guide is presented as follows
Create transfer list
| 1. |
Use an Excel spreadsheet to list the 10 digit taxpayer references (UTRs) of the cases you want to transfer. Please ensure the file is protected in accordance with HMRC security guidelines |
| 2. |
Send the spreadsheet to Cotax-Documentation, IMS (IMS Portfolios, Business Payments) or 5665620. Your email should show |
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- The MUID of your office
- The MUID of the office to which you want to transfer the records
- Contact details of the relevant person in your office
- Contact details of a person in the office to which the records are being transferred
- Whether or not you require forms CT210 to be issued to the companies whose records are being transferred. IMS COTAX can arrange for the form to be issued to all companies on your list or none of them
- When you want the records transferred. Please remember that IMS COTAX will need some time to make arrangements for the transfer
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IMS COTAX initial action
| 3. |
A member of the IMS COTAX team will contact you to discuss your request and agree a date of transfer |
| 4. |
IMS COTAX will initially run a report in COTAX against your spreadsheet to identify any ineligible taxpayer reference numbers, such as |
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- Duplicates - more than one listing for the same taxpayer reference
- Invalid references - incorrect taxpayer references or references not owned by your office
- EiP signal - Enquiry in Progress signal set to ‘Y’
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| 5. |
After the report is run, IMS COTAX will tell you that |
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- No exceptions were found - go to step 9
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- One or more exceptions were found - a report will be sent to you listing the ineligible taxpayer reference number(s) and guidance on what action to take
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Exception list worked
| 6. |
When you receive the report, follow the guidance and clear the list |
| 7. |
You can add new taxpayer references at this stage. Please ensure that they are checked and that none are added which may be ineligible |
| 8. |
Send the final list back to IMS COTAX and ensure the file is protected in accordance with HMRC security guidelines |
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IMS COTAX final action
| 9. |
Once the final list is complete, IMS COTAX will arrange for the records to be transferred in accordance with your request |
| 10. |
IMS COTAX will send you a list of the cases that have been successfully transferred and tell you if there are any further exceptions |
