businesses & corporations

individuals & employees

COM45031 - Case records: records work lists: case records change list (CRCL) (Action Guide)

To deal with cases on the ‘Change Name and Address’ work list in the CT processing office consider steps 1 - 65 below. This guide is presented as follows

Initial Action	Steps 1 - 2
Change of Name	Step 3
Name too long	Steps 4 - 9
Name has invalid characters	Steps 10 - 12
Address too long	Steps 13 - 16
Address has invalid characters	Steps 17 - 20
Invalid postcode	Steps 21 - 26
Update for ceased case	Steps 27 - 31
Incomplete record	Steps 32 - 35
Possible insolvency - review	Steps 36 - 42
Possible insolvency end date - review	Steps 43 - 44
Date of intent to strike off	Steps 45 - 50
Struck off date received	Steps 51 - 53
Amended record duplicate CRN on COTAX	Steps 54 - 59
Restore to Companies House register	Steps 60 - 62
New address Welsh signal set	Steps 63 - 65

Initial Action

1.	Use Function CRCL (Case Records Change List), then
	Select the entry that you want to work
2.	Select the [View] button to see all available details for the case
	Where only the ‘Change of name’ and / or the ‘Change of address’ indicator is ‘Y’ follow step 3

Change of Name

3.	No action is required. Delete case from work list

Name too long

4.	The new name received from Companies House exceeds the 56 characters COTAX can hold. The first 56 characters of the name will be automatically entered on to COTAX record
5.	Use Function VTPR (View Taxpayer Records) to view the name entered and the note that has been automatically recorded.
	The note will contain the full name received by Companies House along with a PID of 1111111
6.	Where the name cannot be abbreviated more radically than using ‘Co’ for company and ‘Ltd’ for limited refer the case to a Technical Caseworker or CT Co-ordinator to agree the abbreviated name.
	The Technical Caseworker or CT Co-ordinator should try to agree an acceptable alternative name with the company
7.	Where you are unable to reach agreement you should use an abbreviated name that
	Meets, as far as possible, any objections raised by the company And Avoids any confusion with any other similarly named company
8.	Use Function ACNA (Amend Company Name / Address) to amend the name to the agreed abbreviated name
9.	Delete the case from the work list

Name has invalid characters

10.	The new name received from Companies House includes characters that COTAX cannot accept, for example £ and €. The name will be automatically updated in COTAX and the invalid characters replaced with ‘?’
11	You should Check Companies House records to find out the missing character(s). You should then contact the company to agree an abbreviation or alternative which is mutually acceptable
	Use Function ACNA (Amend Company Name / Address) to amend the name
12.	Delete the case from the work list

Address too long

13.	The new registered office address received from Companies House is longer than COTAX can accept in full
	COTAX will have automatically truncated the address and entered this on to COTAX
14.	Use Function VTPR (View Taxpayers Records) and view the note that has been automatically recorded with a PID of 1111111 giving the full details of the registered office address
15.	Compare the full address with the truncated address and, if appropriate, use Function ACNA (Amend Company Name / Address) to amend the address using acceptable abbreviations that will ensure that any output is sent to the correct address
16.	Delete the case from the work list

Address has invalid characters

17.	The new registered office address received from Companies House includes characters that COTAX cannot accept, for example £ and €. The address will be automatically updated in COTAX and the invalid character replaced with ‘?’
18.	You should check Companies House records to find out the missing character(s).
19.	Use Function ACNA (Amend Company Name / Address) with an acceptable alternative that will ensure that any output is sent to the correct address
20.	Delete the case from the work list

Invalid postcode

21.	An amended postcode has been received from Companies House that is invalid and COTAX cannot accept.
	COTAX will only be updated with the new address, the old postcode will be deleted and the postcode field will be left blank
22.	Check Companies House records to find the new postcode that has been supplied by the company
23.	Use the Internet or contact the company to confirm the correct postcode to use
24.	Where you are supplied with a different postcode use Function ACNA (Amend Company Name / Address) to update the postcode
25.	Where the postcode supplied is the same as at Companies House and COTAX will not accept the update contact the CT Business Helpdesk (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
26.	Delete the case from the work list

Update for ceased case

27.	An update to the designatory details has been received from Companies House and the company has been struck off according to COTAX
28.	Check Companies House records using the CRN (Companies Registration Number) to ensure the correct COTAX record has been updated
29.	If the incorrect record has been updated then you should Use Function TRCT (Trace CT Taxpayer) to find the correct company Use Function ACTP (Amend CT Payer Details) to correct the CRN so that future updates are made to the correct company Compare the COTAX record with Companies House to find the data that has been amended and then update the correct COTAX record accordingly Use Function ACTP (Amend CT Payer Details) to remove the CRN from the incorrect record so that future updates are not made to the wrong company
30.	If the correct record has been updated you should Check the Companies House record to see if the company has been struck off Where the company has not been struck off use Function ACTP (Amend CT Payer Details) and remove the struck off date If the company is struck off at Companies House then no further action is needed
31.	Delete the case from the work list

Incomplete record

32.	An update has been received to the companies registered office address but only contains one line of address
33.	Check Companies House records for the missing address details
34.	Where Companies House holds the details use Function ACNA (Amend Companies Name and Address) to update the COTAX record
35.	Where Companies House does not hold any further details use the Intranet to trace the company and contact them to
	Confirm the full Registered Office address And Ask them to re-notify Companies House of the details

Possible insolvency - review

36.	Companies House have received the start date for one of the following Liquidation Voluntary arrangement Receivership Administration COTAX has not been previously noted with these details. The update is not recorded in COTAX
37.	BF the case for 8 weeks
38.	At the BF date use Function VTPR (View Taxpayer Record) to see if the details of the insolvency have been entered on to COTAX
39.	If the details have been entered then delete the case from the work list
40.	If the details of the insolvency have not been entered on to COTAX, check Companies House records to find out the type of insolvency and the start date recorded
41.	Contact ICHU (Insolvency Claims Handling Unit) cases by fax on 0191 2254127 for liquidation and receivership and ask them for the INSOL200 The Administration Unit for all other cases by fax on 01903 701413 and ask them to confirm the company is insolvent
42.	Once the insolvency details have been received and the COTAX record updated, delete the case from the work list

Possible insolvency end date - review

43.	Companies House have received the end date for one of the following Liquidation Voluntary arrangement Receivership Administration The COTAX record has not been updated with these details
44.	Pass the case to a Technical Caseworker to review the case, to specifically consider the outstanding liabilities, returns, AP structure and designatory contact details

Date of intent to strike off

45.	A date of intent to strike off has been received from Companies House and the COTAX records have been updated with this dateNote: The ‘Intent to Strike Off Date’ received from Companies House and noted on COTAX is the date Companies House advertise this information in the Gazette (GAZ1)
46.	You should Check CASE NOTES to see if there is any indication of any form of intervention being or likely to be undertaken, for example Collaborative Engagements Employer Compliance Or any current request that an objection to strike off has been made Check VPPD (View Payments and Postings Details) for all APs to see if there are any outstanding liabilities. Note: You should check the postings screen in VPPD for each AP, and not just those that are noted as ‘Working’ on the summary screen to ensure there are no outstanding liabilities on the record Where the only outstanding charge is a penalty Consider if it can be discharged by checking Companies House website and looking to see if dormant accounts have been filed. If so Consider discharging the penalty and amending the AP structure to show the company as dormant Check each case to see if the EIP (Enquiry in Progress) signal has been set Check work list LRLC (Returns Requiring Capture List) to see if there are any returns that need to be captured Check DRTN (Display Return Details) to identify if there are any outstanding returns. If so consider if a return is still required by reviewing the previous years return to see if there is any evidence of continuous activity
47.	Where the EIP signal has been set or there is any indication in Case Notes that the case is under enquiry you should, even if there is no outstanding liabilities,
	Make an objection to striking off by following the guidance in INS5104 Advise the Enquiry Officer immediately to advise them that an ‘intent to strike off’ date has been noted on COTAX and that you have submitted an initial objection. You should advise them of the review date and that they should follow the process at INS5104 to renew the objection if appropriate Use Function NOTE to make a note of the action you have taken
48.	Where there are no outstanding liabilities or returns
	Use Function NOTE to indicate that an objection has not been made to the striking off
	Delete the case from the work list
	Note: You should make sure the case is not on CRCL for any other reason, if it is then deal with the case as per the guidance before deleting the entry from the work list
49.	Where there are outstanding liabilities then an objection to striking off should be made and you should use Function NOTE to indicate that an objection has been made then follow the guidance at INS5104
50.	You must continue to review the case until the outstanding liability has been settled and /or any outstanding return that is required has been received before allowing the case to be struck off and deleting the case from the work list

Struck off date received

51.	A struck off date has been received from Companies House and a date has already been entered on COTAX
52.	Use Function ACTP (Amend CT Payer Details) and update the COTAX record with the new date
53.	Delete the entry from the work list

Amended record duplicate CRN on COTAX

54.	An amendment to the designatory data has been received from Companies House and the CRN (Company Registration Number) exists on more than one COTAX record.
	Neither COTAX record will be updated with the amended data and a work list entry will be created for each company.
55.	Check Companies House records to find the correct company and note the details that have been amended
56.	Use the appropriate function to update the correct COTAX record with the amendments
57.	Use Companies House to find the correct CRN for the second record
58.	Use Function ACTP (Amend CT Payer Details) to correct the CRN
59.	Delete both entries from the work list

Restore to Companies House register

60.	A company that was previously struck off has been reinstated at Companies House and restored to the register.
	A company will only be restored to the register by Companies House where there is A substantial amount of firm tax or unassessed liability Firm evidence of substantial tangible free assets and A good reason for restoration of the company
61.	Review the COTAX record alongside the details held by Companies House and Use Function ACTP (Amend CT Payer Details) to remove the struck off date Use Function MAPD (Maintain AP Dates) to set up the correct AP structure Check that the correct address is held on COTAX and where necessary update it using Function ACNA (Amend Company Name and Address) Check that any existing tax charges and penalties are correct and if necessary amend them using Function RAMA (Raise / Amend Assessment) and PPEN (Prepare Penalty Determination) Ensure that any new charges, including penalties are raised using Functions RAMA and PPEN Liaise with DMB to ensure that any remissions are removed and that they have the case working with them in order to pursue any outstanding debts Pass the case to a CT Co-Ordinator or Technical Caseworker to check whether any further action is required, specifically to consider any outstanding liabilities, returns and the AP structure
62.	Delete the case from the work list

New address Welsh signal set

63.	A new registered office address has been received from Companies House and the Welsh Language signal is set to ‘Y’.
	The COTAX record will not be automatically updated with the new address.
	All Welsh Language cases are dealt with by CT Ops office in Cardiff 220400
64.	Contact the Welsh Contact Centre Tŷ Moelwyn Tros y Bont Porthmadog Gwynedd LL49 9AB With the new details
65.	Delete the case from the work list

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