COM - Recent changes to this guidance
Below are details of the amendments that were published on 26 February 2007 (see the update index for all updates).
| Assessing | ||
| Section | Subject Revised | Details Of Update |
| CT Pay And File Assessments | Reissued Assessments (AG) | Step 4 amended to reflect that function NWAG has merged into function AMAG |
| CTSA Assessments | Reissuing CTSA Assessing Output (AG) | Step 4 amended to reflect that function NWAG has merged into function AMAG |
| Case Records | ||
| Section | Subject Revised | Details Of Update |
| Agents | Agents (Introduction) | Where appropriate the text within the
section has been updated with guidance for agents requiring output
in Welsh
The whole section has been amended to reflect that function NWAG has merged into function AMAG |
| Enquiries | ||
| Section | Subject Revised | Details Of Update |
| Enquiries Work Lists | This whole section has been deleted because the Enquiries Work List OCRL is withdrawn from COTAX with effect from 26-02-07 | |
| CTSA Enquiries | CTSA Enquiries (Introduction) | Text amended under sub-headings 'Selection' and 'Random selection of cases for compulsory full enquiry' to remove reference to obsolete Work Lists |
| Opening An Enquiry (AG) | New steps 5 & 6 under sub-heading 'Pursuit Status' | |
| Interest | ||
| Section | Subject Revised | Details Of Update |
| Interest Objections And Amendments | Receipt Of An Interest Objection (AG) | Information on where to find a blank IRU submission form and the IRU Intranet pages |
| Returns / Notices | ||
| Section | Subject Revised | Details Of Update |
| Notices And Returns | Informal Returns (AG) | At step 8 additional data required to log and capture an informal return |
| Returns Work Lists | E-Filed Returns List (EFRL) (Info) | Reason for entry clarified |
| Record SA List (RSAW) (Info) | Under sub-heading 'Reasons for entry', addition to list for 'Reason SA Inhibited' and note 2 clarified | |
| Return Handling | Capturing Returns (Info) | Under sub-heading 'CTSA APs', additional circumstance in which COTAX stops you recording a self assessment and more detail added to the description of CT600 boxes |
