Index COTAX Manual - Main contents
Updates to this guidance | Search this Manual
Accounting periods |
|
| COM1000 | Company accounting periods |
| COM2000 | Accounting periods work lists |
Appeals |
|
| COM10000 | Handling appeals and postponements |
| COM11000 | Appeals work lists |
Assessing |
|
| COM20000 | CT pay and file assessments |
| COM21000 | Loss determinations (S41 TMA 70) |
| COM22000 | Assessing work lists |
| COM23000 | CTSA assessments |
Background |
|
| COM30000 | Company taxation overview |
| COM31000 | Allocation of COTAX and CT Online user roles |
| COM32000 | Features of COTAX |
| COM33000 | Typical case examples |
Case records |
|
| COM40000 | Setting up case records |
| COM41000 | Case ownership |
| COM42000 | Amending case records |
| COM43000 | RLS addresses |
| COM44000 | Agents |
| COM45000 | Records work lists |
Claims / reliefs |
|
| COM50000 | Loss and non-trading deficits carry-back |
| COM51000 | ACT |
| COM52000 | CTSA claims framework |
| COM53000 | Other reliefs |
CT online services |
|
| COM60000 | CT online services overview |
| COM61000 | COTAX View L & P |
Enquiries |
|
| COM70000 | Investigation - pre CTSA |
| COM71000 | CTSA enquiries |
Interest |
|
| COM80000 | How interest is calculated |
| COM81000 | Interest work lists |
| COM82000 | Interest objections and amendments |
| COM83000 | Interest demands and statements |
Payments |
|
| COM90000 | Processing payments |
| COM91000 | Payments returned by the bank |
| COM92000 | Tracing a payment |
| COM93000 | Time to pay - DMB handle all time to pay requests and the relevant guidance is in the Debt Management and Banking Manual at DMBM800000. |
| COM94000 | Payments work lists |
| COM95000 | Quarterly instalment payments |
| COM96000 | Group payment arrangements |
Penalties |
|
| COM100000 | Late delivery of returns |
| COM101000 | Penalty determinations |
| COM102000 | Penalty work lists |
Pursuit |
|
| COM110000 | Automatic and clerical pursuit |
| COM111000 | Suspensions |
| COM112000 | Enforcement |
| COM113000 | Remissions |
| COM114000 | Pursuit work lists |
Repayments / reallocations |
|
| COM120000 | Overpayments: Automatic process |
| COM121000 | Inhibit automatic process |
| COM122000 | Non automatic reallocations |
| COM123000 | Repayment cancellation |
| COM124000 | Repayment / reallocation authorisation |
| COM125000 | Non automatic repayments |
| COM126000 | Repayment / reallocation work lists |
Notices and returns |
|
| COM130000 | Notices and returns |
| COM131000 | Returns work lists |
| COM132000 | Return handling |
| COM133000 | Unlogging returns |
Work lists |
|
| COM140000 | Work lists: Overview and management |
| COM141000 | Features of work lists |
Glossary |
|
| COM100 | Glossary of terms |
