Recent updates to the COTAX Manual
Below are details of the amendments that were published on 27 October 2008 (see the update index for all updates).
| Accounting Periods | ||
| Section | Subject Revised | Details Of Update |
| Company Accounting Periods | Company Accounting Periods (Introduction) | Minor amendment to text re 'processing
office'
|
| Administration Periods (Info) | Minor amendment to name 'ICHU' | |
| Company Winding Up (Info) | Minor amendment to name 'ICHU' | |
| Dormancy (Info) | Minor formatting amendments
And Dormancy period extended by 5 years |
|
| New Cases (Info) | New guidance on Accounting Reference Date (ARD) | |
| Pursuit | ||
| Section | Subject Revised | Details Of Update |
| Automatic And Clerical Pursuit | Automatic Pursuit (Info) | Payment reminders issued 28 days before normal due date and 42 days before filing date |
| Selection For The Debt Management Telephone Centre (Info) | Cases where DN3(C) or DN3(S) issued no longer selected | |
| Pursuit At The Debt Management Office (Info) | Cross reference to Appeals area corrected | |
| Oil And Gas Companies (Info) | Office numerals corrected | |
| (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) | |
