COM42070 - Case records: amending case records: priority of addresses used on output in COTAX
COTAX can hold four types of addresses 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
- The communication address (Word 28KB)
- A capacity address
- The agent’s address
Processing office - computer generated output
The order of precedence for output to the company is as follows
- Company address
- Communication address
If the appropriate address held on the company’s record is RLS, COTAX uses the next available address
There are special rules for output if a capacity is present (Word 48KB) on the company’s record.
If an agent is acting and a form 64-8(New) is held, copy output will be sent to the agent.
Note: There is no provision for copy Notices to Deliver to be sent to agents. Details of Notices to Deliver are sent to all agents automatically each month, whether or not a form 64-8(New) is held. The details are sent to either
- The agent acting for the period of responsibility (Word 29KB) into which the specified period end date falls at the time when the notice was prepared
- The current agent acting for the company at the time when the notice was prepared
The details given are
- Name
- UTR
- Client reference
- Specified period (Word 27KB)
- Date of issue
Recovery office - computer generated output
The order of precedence for output to the company is as follows
- Communication address
- Company address
- Agent address
If the appropriate address held on the company’s record is RLS, COTAX uses the next available address
For a list of forms relevant to this subject, see COM42011.
For a list of functions to use in particular situations, see COM42012.
