COM42001 - Case records: amending case records: introduction

New companies incorporated or registered under the Companies Acts are set up on COTAX

• In England and Wales by CRI (Centre for Research and Intelligence)
• In Northern Ireland by Greater Belfast Area (Compliance)
• In Scotland by Scotland South Area Office Intelligence Unit (Information Section)

COTAX allocates companies to CT processing offices by reference to the first part of the postcode from the Registered Office address. A form CT41G for incorporated companies is automatically issued the day after the company record is set up. This allows a new company maximum time to comply with it’s tax obligations.

The appropriate local offices set up other taxpayers liable to CT, such as unincorporated associations.

When the office responsible for CT processing is notified of a change to any of the details held, it is important that the COTAX record is updated as quickly as possible. This will improve customer service by preventing the incorrect issue of computer generated output. The office should also consider whether any other systems need to be notified of the changes.

It is usually the CT processing office that receives notification of any changes but all users are responsible for ensuring necessary changes are made to the company’s COTAX record.

Amendments can also be made automatically online by a company or agent submitting a structured action request (SAR) (Word 33KB) updating the company and / or agents details.