COM61001 - CT online services: COTAX view L and P: introduction

This part of the Internet Corporation Tax service allows registered users (Word 27KB) to look at the information we hold on

• Charges arising

And

• How those charges are satisfied

The information is drawn from all accounting periods (APs) arising from the introduction of CT Pay and File on 1 October 1993, on which a monetary event (Word 28KB) has been recorded.

All HM Revenue & Customs (HMRC) staff who are registered for the services are provided with access to this service, so that any queries raised may be discussed from a common viewpoint. The internal version of COTAX View L & P used by HMRC staff is a copy of the live Internet service. Two separate databases are maintained, each containing the same information, but with the internal version protected by computer security systems which deny access to outside registered users.

Both copies of the data are updated overnight with the transactions recorded on the live COTAX system.

Note: The information displayed in COTAX View L & P to both HMRC staff and registered outside users is always the live COTAX information from the

• Previous day

Or

• Previous working day if it is a weekend or public holiday

The COTAX View L & P screens display in the top right hand corner the date that the information was last updated.

Where payment transactions are concerned, the gap can extend to 48 hours, as payments

• Are recorded on day 1
• Appear on the COTAX record on day 2

And

• Appear on COTAX View L & P on day 3

For HMRC staff, access to the COTAX View L & P functionality is provided by way of the ‘Companies’ folder in the ‘My Services’ tab in ‘My Workplace’. This service is allocated as directed by the COTAX Office Manager. You may wish to customise the toolbar for quicker access to the services. For guidance on how to do that see the online help for ‘My Workplace’.

System help, which is similar to the COTAX online system help (COSH) is available to all users.