COM - Recent changes to this guidance
Below are details of the amendments that were published on 25
February 2008 (see the
update index for all updates).
| Accounting Periods | ||
| Section | Subject Revised | Details Of Update |
| Company Accounting Periods | Company Winding Up (Info) | ICHU will tell you the date and type
of liquidation
Enter type of liquidation in Function ACTP |
| Superseded APs – Late Filing Penalties (Info) | AP record automatically amended when date and type of liquidation entered in Function ACTP | |
| Case Records | ||
| Section | Subject Revised | Details Of Update |
| Setting Up Case Records | Receipt Of CT41G Dormant Company Insert (AG) | New Action Guide |
| Receipt Of Form CT41G (AG) | New step 17 – Company is a charity | |
| Case Ownership | Transfer Of Case(s) In CT Processing Office (Info) | Transfer required due to change in business processing |
| Transfer Ownership From One CT Processing Office To Another (AG) | New steps 6 – 11: Transfer 25 or less cases – not ACNA prompted | |
| Transfer Of 100 Or More Cases in CT Processing Office (AG) | New Action Guide | |
| Transfer Of Case(s) In Debt Management Office (Info) | Possible to transfer up to 25 cases at one time using Function TRCA | |
| Penalties | ||
| Section | Subject Revised | Details Of Update |
| Late Delivery Of Returns | Companies Requiring Special Consideration (Info) | Information on companies in
liquidation updated.
New section on companies struck off. |
| Penalty Determinations | Making Penalty Determinations (Info) | Exceptionally you can suppress output. |
| Penalty Work Lists | Penalties Requiring Review List (PENR) (AG) | Step 28 – The company has gone in to liquidation’ updated |
| Returns / Notices | ||
| Section | Subject Revised | Details Of Update |
| Return Handling | Informal Returns (Info) | You cannot log a return for a period that has not yet ended unless you have entered date and type of liquidation using Function ACTP |
