Below are details of the amendments that were published on 17 June 2005 (see the update index for all updates).
| Accounting Periods
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| Section
| Subject Revised
| Details Of Update
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| Company Accounting Periods
| Dormancy (Info)
| To reflect that S55 FA 2004 requires a
company to notify the Revenue when it comes back into charge to CT
after a dormancy period. COTAX has been enhanced to support these
changes
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|
| Maintaining The AP Record (AG)
| At step 5 to advise further action
where recording a dormancy period end date that is in the future
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| Accounting Periods Work Lists
| Accounting Periods Work Lists
(Introduction)
| Work List DEXT renamed DRCL (Dormancy
Review Case List)
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| Dormancy Review Case List (DRCL)
(Info)
| Expanded to support S55 FA 2004
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| Dormancy Review Case List (DRCL) (AG)
| Expanded to support S55 FA 2004
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| Appeals
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| Section
| Subject Revised
| Details Of Update
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| Handling Appeals And Postponements
| Assessment Appeals in IR Office (Info)
| To advise that appeal output can only
be sent to an agent when the 64-8 signal is set
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|
| Penalty Determination - Appeals (Info)
| To advise that appeal output can only
be sent to an agent when the 64-8 signal is set
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| Assessing
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| Section
| Subject Revised
| Details Of Update
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| CTSA Assessments
| Overpayment After Using Function RAMA
(Info)
| Further guidance on repaying surpluses
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| Revenue Determinations (Info)
| Guidance on new S55 indicator
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| Case Records
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| Section
| Subject Revised
| Details Of Update
|
| Setting Up Case Records
| Setting Up Case Records
(Introduction)
| To advise that COTAX
delays the issue of form CT41G for incorporated companies by 28
days from the date the company record is set up
|
|
| Company Registration
Numbers (Info)
| New subject
|
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| New Cases In Greater
Belfast Area (Compliance) (Info)
| To advise that COTAX
delays the issue of form CT41G for incorporated companies by 28
days from the date the company record is set up
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| New Cases In Scotland
South Area Office (Info)
| To advise that COTAX
delays the issue of form CT41G for incorporated companies by 28
days from the date the company record is set up
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|
| New Cases In CRI (Info)
| To advise that COTAX
delays the issue of form CT41G for incorporated companies by 28
days from the date the company record is set up
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| Amending Case Records
| Amending Case Records
(Introduction)
| To advise that COTAX
delays the issue of form CT41G for incorporated companies by 28
days from the date the company record is set up
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| RLS Addresses
| Action On Receipt Of An
RLS Item (AG)
| Action to take in a
Recovery office at step 9 has changed
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|
| Registered Office RLS - IR
Office Action (AG)
| New step 6 added
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| Records Work Lists
| List Of New And
Transferred Cases (LNTC) (Info)
| To reflect the change in
name of Work List - previously LOFT (List of Transferred Cases),
together with new guidance
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|
| List Of New And
Transferred Cases (LNTC) (AG)
| To reflect the change in
name of Work List - previously LOFT (List of Transferred Cases),
together with new guidance
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|
| Registered Office RLS List
(RRLS) (Info)
| Two new notes added under
sub-heading ‘Normal Next Action Function’ explaining
COTAX does not issue forms CT41G, CT204 or their reminders if
registered office address is RLS
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