COM - Recent changes to this guidance
Below are details of the amendments that were published on 9 October 2006 (see the update index for all updates).
| Assessing | ||
| Section | Subject Revised | Details Of Update |
| CTSA Assessments
| Company Type (Info)
| To include company types 9 and 10
|
|
| Stats And CTE Cases (Info)
| To include missing types of trade
|
| Case Records | ||
| Section | Subject Revised | Details Of Update |
| Setting Up Case Records | New Cases In CRI (Info)
| Issue of form CT610
|
| New Cases In Greater
Belfast Area (Compliance) (Info)
| Issue of form CT610
|
|
| New Cases In Scotland
South Area Office (Info)
| Issue of form CT610
|
|
| Case Ownership | Case Ownership
(Introduction)
| The whole section has been
updated for names and terms used
|
| Amending Case Records | Tracing Companies (Info)
| Number of hits displayed
is restricted to 100
|
| RLS Addresses | Action On Receipt Of An
RLS Item (AG)
| New step 1 - Use function
VTPR to check if company struck off
|
| Agents | Agents (Introduction)
| The whole section has been
updated for names and terms used
|
| Records Work Lists | Records Work Lists
(Introduction)
| The whole section has been
updated for names and terms used
|
| CT Online Services | ||
| Section | Subject Revised | Details Of Update |
| CT Online Services Overview
| CT Online Services Overview
(Introduction)
| Inland Revenue replaced with HMRC
throughout section
|
| CT Online Filing
| CT Online Filing (Introduction)
| Final paragraph clarified
|
|
| Amended Returns Filed Online (Info)
| Note added regarding Ezgov application
|
| COTAX View L And P
| Agent View (Info)
| Note expanded for clarification
|
|
| Online Support Available (Info)
| Information for HMRC staff updated
|
| Dealing With Online Tax Returns
| Dealing With Returns Not Allocated
(Info)
| An explanation of the automatic
entries made if offices use CQI
|
| Enquiries | ||
| Section | Subject Revised | Details Of Update |
| CTSA Enquiries
| CTSA Enquiries (Introduction)
Note: Minor amendments made throughout the whole section. Example: The removal of RAMA assessing option numbers. | New paragraph inserted headed
'Interaction between CQI and COTAX'
|
|
| Opening An Enquiry (AG)
| New material regarding the new CQI /
COTAX interface
|
|
| Enquiry Into Return For The Wrong
Period (AG)
| At step 12 to reflect new CQI / COTAX
interface
|
|
| Closing An Enquiry: Non-Contract
Settlements (AG)
| At step 23 to reflect new CQI / COTAX
interface
|
|
| Closing An Enquiry: Contract
Settlements (AG)
| At step 24 to reflect new CQI / COTAX
interface
|
| Index Of Forms | ||
| Section | Subject Revised | Details Of Update |
| Index Of Forms
| Index Of Forms
| New version of forms CT208,
CT620-Ack(1), CT620-Ack(2), CT620-Amd, CT620-Amk, CT620-Asa,
CT620-Cla, CT620-Clo, CT620-Cor, CT620-Det, Ct620-Dis, CT620 Notes
Form CT610 added |
| Payments | ||
| Section | Subject Revised | Details Of Update |
| Processing Payments
| Processing Payments (Introduction)
| This whole section has been updated to
reflect the new procedures for handling payments
|
|
| Processing Payments Received In A
Local Office (Info)
| New subject
|
|
| Processing Payments Received In A
Local Office (AG)
| New Action Guide
|
| Penalties | ||
| Section | Subject Revised | Details Of Update |
| Late Delivery Of Returns
| Companies Requiring Special
Consideration (Info)
| Legislation: Legal reference added
|
