Recent updates to the COTAX Manual

Below are details of the amendments that were published on 23 October 2007 (see the update index for all updates).

Accounting Periods

Case Records

Enquiries

Returns / Notices

Accounting Records
SectionSubject RevisedDetails Of Update
Company Accounting PeriodsDormancy (Info)Reference to information for 'Members Clubs and Associations' changed to refer to 'CTSA Assessments' in the 'Assessing' Business area

 

Case Records
SectionSubject RevisedDetails Of Update
Setting Up Case RecordsSetting Up Case Records (Introduction)Automatic issue of CT41G reminder takes place 42 days after CT41G issued (previously 28)
 New Cases In The CT Processing Office (Info)Automatic issue of CT41G reminder takes place 42 days after CT41G issued (previously 28)
 Receipt Of Form CT41G (AG)Step 12 - Automatic issue of CT41G reminder takes place 42 days after CT41G issued (previously 28)
 CT41G Not Returned (AG)Automatic issue of CT41G reminder takes place 42 days after CT41G issued (previously 28)
Records Work ListsList Of New And Transferred Cases (LNTC) (Info)Initial CT41 G issued 1 day after record set up. Reminder issued 42 days later
 List Of New And Transferred Cases (LNTC) (AG)Rewritten to reflect change in process

 

Enquiries
SectionSubject RevisedDetails Of Update
CTSA EnquiriesCTSA Enquiries (Introduction)Amended text under sub-heading 'Notice of intention to enquire', including a new definition
 Opening An Enquiry (Info)Amended regarding when notice must be issued, including a new definition

 

Returns / Notices
SectionSubject RevisedDetails Of Update
Notices And ReturnsNotices And Returns (Introduction)Computations accompanying electronically delivered returns can be in XBRL format
 Accounts (Info)CT Pay and File APs - Form CT203 no longer issued
 Computations (Info)Computations accompanying electronically delivered returns can be in XBRL format
Returns Work ListsReturns Work List (Intro)Note added telling you that you no longer have to work entries on SCAP, CCTE, CTCS and SCSC Work Lists
 Amended Online Tax Return List (AEQL) (Info)Who does what? updated
 Capture CTE Data List (CCTE) (Info)Note added telling you that you no longer have to work entries on the CCTE Work List
 Capture CTE Data List (CCTE) (AG)Note added telling you that you no longer have to work entries on the CCTE Work List
 Capture CT Survey Data List (CTCS) (Info)Note added telling you that you no longer have to work entries on the CTCS Work List
 Capture CT Survey Data List (CTCS) (AG)Note added telling you that you no longer have to work entries on the CTCS Work List
 E-Filed Returns List (EFRL) (Info)Who does what? updated
 E-Filed Returns List (EFRL) (AG)In response to COTAX User Group feedback, the Action Guide has been split into
1) actions to be considered by the clerical caseworker and
2) actions to be considered by CT co-ordinator or technical caseworker
 Stats / CTE Capture List (SCAP) (Info)Note added telling you that you no longer have to work entries on the SCAP Work List
 Stats / CTE Capture List (SCAP) (AG)Note added telling you that you no longer have to work entries on the SCAP Work List
 Stats / CTE Sample case List (SCSC) (Info)Note added telling you that you no longer have to work entries on the SCSC Work List
Return HandlingCapturing Returns (Info)Zero entries for CTSA APs - revised
 Logging CTSA Returns (AG)Step 19 added - Company part of a group that is not small