Index COTAX Manual - Main contents
Updates to this guidance | Search this Manual
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Accounting periods |
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Company accounting periods |
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Accounting periods work lists |
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Appeals |
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Handling appeals and postponements |
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Appeals work lists |
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Assessing |
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CT pay and file assessments |
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Loss determinations (S41 TMA 70) |
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Assessing work lists |
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CTSA assessments |
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Background |
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Company taxation overview |
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COTAX office manager |
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Features of COTAX |
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Typical case examples |
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Case records |
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Setting up case records |
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Case ownership |
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Amending case records |
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RLS addresses |
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Agents |
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Records work lists |
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Claims / reliefs |
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Loss and non-trading deficits carry-back |
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ACT |
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CTSA claims framework |
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Other reliefs |
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CT online services |
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CT online services overview |
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COTAX View L & P |
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Enquiries |
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Investigation - pre CTSA |
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CTSA enquiries |
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Interest |
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How interest is calculated |
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Interest work lists |
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Interest objections and amendments |
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Interest demands and statements |
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Payments |
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Processing payments |
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Payments returned by the bank |
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Tracing a payment |
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Time to pay |
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Payments work lists |
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Quarterly instalment payments |
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Group payment arrangements |
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Penalties |
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Late delivery of returns |
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Penalty determinations |
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Penalty work lists |
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Pursuit |
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Automatic and clerical pursuit |
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Suspensions |
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Enforcement |
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Remissions |
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Pursuit work lists |
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Repayments / reallocations |
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Overpayments: Automatic process |
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Inhibit automatic process |
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Non automatic reallocations |
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Repayment cancellation |
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Repayment / reallocation authorisation |
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Non automatic repayments |
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Repayment / reallocation work lists |
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Notices and returns |
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Notices and returns |
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Returns work lists |
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Return handling |
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Unlogging returns |
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Work lists |
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Work lists: Overview and management |
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Features of work lists |
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Glossary |
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Glossary of terms |
