COM42060 - Case records: amending case records: priority of addresses on screens in COTAX


COTAX can hold four types of address on a company record. These are

  • The company address which is either
    • The Registered Office address
    • Or, where the company is not registered under the Companies Acts
    • The main address or principal place of business
And if there is an Agent Identity on the company’s record
  • The agent’s address

Company address or communication address 

Capacity address 

Agent address 

Viewing addresses 

Company address or communication address

You see either the company address or communication address on screens in COTAX functions.

The address shown in functions primarily used in CT processing offices is as follows


Circumstances

Address Displayed

Company address is not RLS

Company address

Company address is RLS and communication address held and not RLS

Communication address

Company address is RLS and

  • Communication address held but is also RLS
Or
  • No communication address is held

Company address but shown as RLS


The address shown in functions primarily used in Banking Operations and Debt Management Offices is as follows


Circumstances

Address Displayed

Communication address held

Communication address

Communication address not held

Company address

Communication address is held but it is RLS and company address is not RLS

Company address

Communication address is held but it is RLS and main address is also RLS

Communication address but shown as RLS


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Capacity address

COTAX can hold the address of a person or body responsible for the liability of the company, for example, a Liquidator, Administrator or Receiver.

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Agent address

Where an Agent Identity is held on the company’s record the agent’s address is shown on screens where output to an agent is appropriate.

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Viewing addresses

All addresses held on the COTAX record can be viewed in function VTPR (View Taxpayer).

For a list of functions to use in particular situations, see COM42012.