COM - Recent changes to this guidance
Below are details of the amendments that were published on 21 April 2006 (see the update index for all updates).
Payments(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
| Case Records | ||
| Section | Subject Revised | Details Of Update |
| Setting Up Case Records | Limited Liability Partnerships (Info) | New subject |
| Case Ownership | Case Ownership (Introduction) | The whole section has been updated to reflect new names used in our organisation |
| Amending Case Records | Amending Case Records (Introduction) | The whole section has been updated to reflect new names used in our organisation |
| RLS Addresses | RLS Addresses (Introduction) | The whole section has been updated to reflect new names used in our organisation |
| Agents | More Than One Agent On Record (Info) | Guidance clarified |
| Records Work Lists | Records Work Lists (Introduction) | The whole section has been updated to reflect new names used in our organisation |
| Enquiries | ||
| Section | Subject Revised | Details Of Update |
| Investigation - Pre CTSA | Investigation - Pre CTSA (Introduction) | Enquiry Manual cross references updates |
| Contract Settlements - Pre CTSA (Info) | Enquiry Manual cross references updates | |
| CTSA Enquiries | CTSA Enquiries (Introduction) | Enquiry Manual cross references updated |
| Opening An Enquiry (Info) | Enquiry Manual cross references updated | |
| Opening An Enquiry (AG) | Enquiry Manual cross references updated | |
| Taxpayer Amendments (Info) | Enquiry Manual cross references
updated
Note regarding no COTAX support for enquiries into taxpayer amendments |
|
| Making Jeopardy Amendments (Info) | Enquiry Manual cross references updated | |
| Making Jeopardy Amendments (AG) | Enquiry Manual cross references updated | |
| Enquiry Into Return For The Wrong Period (Info) | Enquiry Manual cross references updated | |
| Transferring An Enquiry To SCO (Info) | New subject | |
| Closing An Enquiry: Non-Contract Settlements (Info) | Enquiry Manual cross references updated | |
| Revenue Amendments (Info) | Enquiry Manual cross references updated | |
| Closing An Enquiry: Contract Settlements (Info) | Enquiry Manual cross references updated | |
| Closing An Enquiry: Contract Settlements (AG) | Enquiry Manual cross references updated | |
| Enquiries Under Schedule 1A TMA 1970 (Info) | Enquiry Manual cross references updated | |
| Enquiries Under Schedule 1A TMA 1970 (AG) | Enquiry Manual cross references updated | |
| Index Of Forms | ||
| Section | Subject Revised | Details Of Updates |
| Index Of Forms | Index Of Forms | New version of form CT603
Office and organisation name changes |
| Interest | ||
| Section | Subject Revised | Details Of Update |
| How Interest Is Calculated | How Interest Is Calculated (Introduction) | The whole section has been updated to reflect new names used in our organisation |
| Credit / Debit Interest Calculation By Computer (Info) | Cross references to Company Taxation Manual | |
| Interest Work Lists | Interest Work Lists (Introduction) | The whole section has been updated to reflect new names used in our organisation |
| Interest Objections And Amendments | Interest Objections And Amendments (Introduction) | The whole section has been updated to reflect new names used in our organisation |
| Interest Demands And Statements | Interest Demands And Statements (Introduction) | The whole section has been updated to reflect new names used in our organisation |
| Payments | ||
| Section | Subject Revised | Details Of Update |
| Processing Payments | Processing Payments (Introduction) | The whole section has been updated to reflect new names used in our organisation |
| Payments Returned By The Bank | Payments Returned By The Bank (Introduction) | The whole section has been updated to reflect new names used in our organisation |
| Tracing A Payment | Tracing A Payment (Introduction) | The whole section has been updated to reflect new names used in our organisation |
| Time To Pay | Time To Pay (Introduction) | The whole section has been updated to reflect new names used in our organisation |
| Payments Work Lists | Payments Work Lists (Introduction) | The whole section has been updated to reflect new names used in our organisation |
| Quarterly Payer Review List (QPRW) (AG) | Cross references to Company Taxation Manual | |
| Quarterly Instalment Payments | Quarterly Instalment Payments (Introduction) | The whole section has been updated to
reflect new names used in our organisation
Cross references to Company Taxation Manual |
| Group Payment Arrangements | Group Payment Arrangements (Introduction) | The whole section has been updated to
reflect new names used in our organisation
Cross references to Company Taxation Manual |
| Co-ordinating Inspector (Info) | Cross references to Company Taxation Manual | |
| (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) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| Pursuit | ||
| Section | Subject Revised | Details Of Update |
| Transfers To Enforcement & Insolvency Service | Transfers To Enforcement & Insolvency Service (Introduction) | Cross reference to Recovery Manual
New names used in our organisation |
| Automatic And Clerical Pursuit | Automatic And Clerical Pursuit (Introduction) | The whole section has been updated to reflect new names used in our organisation |
| Selection For Debt Management Office Pursuit (AG) | New step 10 to check if company struck-off / ceased | |
| Permanent Local Action (PLA) Cases (Info) | Guidance on struck-off / ceased cases made PLA | |
| Suspensions | Suspensions (Introduction) | The whole section has been updated to reflect new names used in our organisation |
| Enforcement | Enforcement (introduction) | The whole section has been updated to reflect new names used in our organisation |
| Pursuit Work Lists | Pursuit Work Lists (Introduction) | The whole section has been updated to reflect new names used in our organisation |
| Repayments / Reallocations | ||
| Section | Subject Revised | Details Of Update |
| Non Automatic Repayments | Manual Repayment: Outside COTAX – District (Info) | Deletion of word ‘Note’ and re-positioning text |
| Work Lists | ||
| Section | Subject Revised | Details Of Update |
| Work Lists: Overview And Management | Work Lists Overview And Management (Introduction) | The whole section has been updated to reflect new names used in our organisation |
| Features Of Work Lists | Features Of Work Lists (Introduction) | The whole section has been updated to reflect new names used in our organisation |
