Recent updates to the COTAX Manual

Below are details of the amendments that were published on 30 January 2007 (see the update index for all updates).

Case Records

Pursuit

Repayments / Reallocations

Case Records
SectionSubject RevisedDetails Of Update
Setting Up Case RecordsNew Cases In CRI (Info)Notes corrected and clarified
 New Cases In Greater Belfast Area (Compliance) (Info)Notes corrected and clarified
 New Cases In Scotland South Area Office (Info)Notes corrected and clarified
 New Cases In Scotland South Area Office (AG)Notes corrected and clarified
 UK-REITs (UK Real Estate Investment Trusts) (Info)New subject. Includes a background to the subject together with details of the three offices that will deal with these cases and action required
Pursuit
SectionSubject RevisedDetails Of Update
Remissions(This text has been withheld because of exemptions in the Freedom of Information Act 2000)(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
 (This text has been withheld because of exemptions in the Freedom of Information Act 2000)(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
 (This text has been withheld because of exemptions in the Freedom of Information Act 2000)(This text has been withheld because of exemptions in the Freedom of Information Act 2000)


Repayments / Reallocations
SectionSubject RevisedDetails Of Update
Non Automatic ReallocationsReallocation Into COTAX – Owning Office (Info)Information on the use of function DSET
 Reallocation Within COTAX – Owning Office (Info)Information on incorrect reallocation of quarterly instalment payments
 Surrender Outside S102 FA 1989 (Info)Additional information on surrenders
Non Automatic RepaymentsManual Repayment: Outside COTAX – Owning Office (Info)Information on large repayments and the use of BACS