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 | ||
| Section | Subject Revised | Details Of Update |
| Setting Up Case Records | New 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 | ||
| Section | Subject Revised | Details 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 | ||
| Section | Subject Revised | Details Of Update |
| Non Automatic Reallocations | Reallocation 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 Repayments | Manual Repayment: Outside COTAX – Owning Office (Info) | Information on large repayments and the use of BACS |
