COM - Recent changes to this guidance
Below are details of the amendments that were published on 19 June 2006 (see the update index for all updates).
| Appeals | ||
| Section | Subject Revised | Details Of Update |
| Handling Appeals And Postponements | Handling Appeals And Postponements (Introduction) | The whole section has been updated to reflect new names / terms used in our organisation |
| Appeals Work Lists | Appeals Work Lists (Introduction) | The whole section has been updated to reflect new names / terms used in our organisation |
| Assessing | ||
| Section | Subject Revised | Details Of Update |
| CT Pay And File Assessments | CT Pay And File Assessments (Introduction) | The whole section has been updated to reflect new names / terms used in our organisation and the information given has been clarified |
| Loss Determinations (S41A TMA70) | Loss Determinations (S41A TMA70) (Introduction) | The whole section has been updated to reflect new names / terms used in our organisation |
| Assessing Work Lists | Assessing Work Lists (Introduction) | The whole section has been updated to reflect new names / terms used in our organisation |
| Determination Required No Return List (DRNR) (AG) | At steps 8, 11 and 13 - Use function RAMA | |
| CTSA Assessments | CTSA Assessments (Introduction) | The whole section has been updated to
reflect
new names / terms used in our organisation and cross references to Company Taxation Manual have been added Use function RAMA to determine the amount of tax payable by the company |
| No Determination Required (Info) | Set the NDR signal in function RAMA | |
| Revenue Determinations (Info) | Using function RAMA | |
| Case Records | ||
| Section | Subject Revised | Details Of Update |
| Setting Up Case Records | Setting Up Case Records (Introduction) | Contact number for CNR updated |
| Case Ownership | Case Ownership (Introduction) | Further changes have been made to the whole section to reflect correct contact numbers, cross references and new office names used in our organisation |
| CT Online Services | ||
| Section | Subject Revised | Details Of Update |
| CT Online Services Overview | CT Online Services Overview (Introduction) | Section renamed - Inland Revenue (IR) replaced with HMRC |
| CT Online Filing | CT Online Filing (Introduction) | Section renamed - previously Online
Tax Return Corporation Tax (OTRC)
The whole section has been updated to reflect new names / terms used in our organisation |
| COTAX View L And P | COTAX View L And P (Introduction) | The whole section has been updated to reflect new names / terms used in our organisation |
| Dealing With Online Tax Returns | Dealing With Online Tax Returns (Introduction) | The whole section has been updated to reflect new names / terms used in our organisation |
| Index Of Functions | ||
| Section | Subject Revised | Details Of Update |
| Index Of Functions | Index Of Functions | Functions CERR, CERV, CECW, CECV,
LOFT, LOFV & PRED removed
Use function RAMA to prepare a Revenue Determination EFQL & EFQV renamed EFRL & EFRV respectively Accounts Office changed to Banking Operations Recovery Office changed to Debt Management office |
| Penalties | ||
| Section | Subject Revised | Details Of Update |
| Late Delivery Of Returns | Late Delivery Of Returns (Introduction) | Whole section has been updated replacing ‘Inspector’ with ‘Technical Caseworker’ |
| Penalty Determinations | Penalty Determinations (Introduction) | Whole section has been updated replacing ‘Inspector’ with ‘Technical Caseworker’ |
| Superseded Accounting Periods (Info) | Use function RAMA to reduce Revenue Determination to nil | |
| Penalty Work Lists | Penalty Work Lists (Introduction) | The whole section has been updated to reflect new names / terms used in our organisation |
| Pursuit | ||
| Section | Subject Revised | Details Of Update |
| Automatic And Clerical Pursuit | Automatic And Clerical Pursuit (Introduction) | Debt Management Telephone Centre replaces Recovery Telephone Centre |
| Selection For The Debt Management Telephone Centre (Info) | Debt Management Telephone Centre replaces Recovery Telephone Centre | |
| Pursuit At The Debt Management Office (Info) | Debt Management Telephone Centre replaces Recovery Telephone Centre | |
| Returns / Notices | ||
| Section | Subject Revised | Details Of Update |
| Notices And Returns | Notices And Returns (Introduction) | Paragraph concerning computations
clarified
The whole section has been updated to reflect new names / terms used in our organisation |
| Computations (Info) | Format of computations
Cross references updated |
|
| Form CT600 - CTSA APs (Info) | Website address and cross references updated | |
| In Receivership Or Administration (Info) | Use function RAMA to set the No
Determination Required signal
Cross references updated |
|
| Issue Of Notices And Returns (Info) | Changes to the issue of notices to file | |
| Returns Work Lists | Returns Work Lists (Introduction) | The whole section has been updated to reflect new names / terms used in our organisation |
| Amended Online Tax Return List (AEQL) (AG) | At step 2 - reason why case on the work list | |
| Return Handling | Return Handling (Introduction) | The whole section has been updated to reflect new names / terms used in our organisation |
| Capturing Returns (Info) | New information given on ‘Disclosure of tax avoidance schemes’ and ‘Repayment details’ | |
| Capturing CTSA Returns (AG) | At step 7 wording corrected to reflect the CT600 V2 | |
| Mismatched Return (Info) | Duplicated material -already present in accompanying Action Guides - deleted | |
| Mismatched Return CTSA AP (AG) | Rewritten to help clarify actions required | |
| Unlogging Returns | Unlogging Returns (Introduction) | The whole section has been updated to reflect new names / terms used in our organisation |
| Unlogging A CTSA Return (Info) | Reference to Work Lists CERR and CECW removed | |
