COM40072 - Case records: new company records: cases where no COTAX record has been set up (Action Guide)
To deal with a new company in the CT processing office where no COTAX record has been set up automatically by COTAX, consider steps 1 - 8 below. The guide is presented as follows
Initial action
| 1. |
Use Function TRCT (Trace Taxpayer) to make sure the case has not already been set up. If it is already set up |
| |
- Forward the papers to the current responsible office
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Note: It may take 2 working days for a company registering at Companies House to be automatically set up on COTAX. You must therefore be certain that a case has not been set up automatically before you set it up yourself.
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New incorporated company, Industrial and Provident Society, non-resident company trading through a permanent establishment in the UK, Credit Union and other cases not set up automatically
| 2. |
Use Function CCTP (Set up New Company) to create a new COTAX record. |
| 3. |
Request the issue of a CT41G from COTAX |
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Unincorporated associations
| 4. |
When you receive notification of a new case |
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- Use Function CCTP (Set Up New Company) to set up the case
- Do not request the issue of a CT41G from COTAX
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| 5. |
Issue form CT41G (Clubs) manually |
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Limited Liability Partnerships in liquidation
| 6. |
When you receive notification of a new case |
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- Use Function CCTP (Set Up New Company) to set up the case
- Do not request the issue of a CT41G from COTAX
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| 7. |
Use Function ACAP (Add / Amend Capacity Details) to enter the name and address of the liquidator |
| 8. |
Use Function ACOM (Amend Communication Details) to enter the liquidator’s address as communication address |
