COM42001 - Case records: amending case records: introduction

New companies incorporated or registered under the Companies Acts are set up on COTAX automatically using data from Companies House.

COTAX associates the postcode from the Registered Office address to a particular CT processing office and transfers the record to that MUID. A form CT41G for incorporated companies is automatically issued the day after the company record is set up unless the case is entered on a Work List for manual intervention. This allows a new company maximum time to comply with its tax obligations.

Where a case is entered on to the work list LNTC (List of New and Transferred Cases) for manual intervention it is important that you deal with these entries as quickly as possible and issue form CT41G using Function ACTP (Amend CT Payer Details). This form notifies the company of their UTR and until they receive this they are unable to communicate with HMRC or register to use our online services.

Local offices set up other taxpayers liable to CT, such as unincorporated associations.

Changes to designatory data for companies incorporated at Companies House are received directly and the COTAX record updated automatically. When you receive updates for an unincorporated association, you should amend the record as soon as possible. Some amendments can also be made automatically online by a company or agent submitting a structured action request Word 33KB) (SAR) updating the company and / or agent’s details.