Skip to content

Contents

Official guidance

Find in this level

COM2000 · Accounting periods: accounting periods work lists
COM10000 · Appeals: handling appeals and postponements
COM11000 · Appeals: appeals work lists
COM22000 · Assessing: assessing work lists
COM23000 · Assessing: CTSA assessments
COM30000 · Background: company taxation overview
COM31000 · Background: Allocation of COTAX and CT Online user roles
COM32000 · Background: features of COTAX
COM33000 · Background: typical case examples
COM40000 · Case records: new company records
COM41000 · Case records: responsible offices
COM42000 · Case records: maintaining case records
COM42500 · Case records: Welsh language cases
COM43000 · Case records: RLS addresses
COM44000 · Case records: agents
COM45000 · Case records: records work lists
COM50000 · Claims/reliefs: loss and non-trading deficits carry-back
COM52000 · Claims/reliefs: CTSA claims frameworks
COM53000 · Claims/reliefs: other reliefs
COM60000 · CT online services: CT online services overview
COM61000 · the CT Online Service: Your Tax Account
COM71000 · Enquiries: CTSA enquiries
COM80000 · Interest: how interest is calculated
COM81000 · Interest: interest work lists
COM82000 · Interest: interest objections and amendments
COM90000 · Payments: processing payments
COM91000 · Payments: payments returned by the bank
COM92000 · Payments: tracing a payment
COM94000 · Payments: payments work lists
COM95000 · Payments: quarterly instalment payments
COM96000 · Payments: group payment arrangements
COM100000 · Penalties: late delivery of returns
COM101000 · Penalties: penalty determinations
COM102000 · Penalties: penalty work lists
COM111000 · Pursuit: suspensions
COM112000 · Pursuit: enforcement
COM113000 · Pursuit: revenue losses
COM114000 · Pursuit: pursuit work lists
COM120000 · Repayments / reallocations: overpayments: general
COM122000 · Repayments / reallocations: non automatic reallocations
COM123000 · Repayments/reallocations: repayment cancellation
COM124000 · Repayments/reallocations: repayment / reallocation authorisation
COM125000 · Repayments/reallocations: non automatic repayments
COM126000 · Repayments / reallocations: repayment / reallocations work lists
COM127000 · Repayments/reallocations: bona vacantia (BV)
COM128000 · Repayments/reallocations: repayment interest
COM129000 · Repayments & Reallocations: When to contact HMRC Payments
COM130000 · Returns/notices: notices and returns
COM131000 · Returns/notices: returns work lists
COM132000 · Returns/notices: return handling
COM133000 · Returns/notices: unlogging returns
COM140000 · Work lists: work lists: overview and management
COM141000 · Work lists: features of work lists
COM150000 · CT Pay and File: accounting periods
COM151000 · CT Pay and File: assessments
COM152000 · CT Pay and File: assessments: loss determinations (S41 TMA 70)
COM153000 · CT Pay and File: claims / reliefs: ACT
COM154000 · CT Pay and File: other topics
COM157000 · CT Pay and File: return / notices: return handling
COM250 · COTAX roles index
COM300 · Legislation index
COM100011 · Penalties: late delivery of returns: forms
COM100012 · Penalties: late delivery of returns: functions
COM100013 · Penalties: late delivery of returns: legislation
COM100014 · Penalties: late delivery of returns: companies act extension: Examples 1 and 2
COM10012 · Appeals: handling appeals and postponements: legislation: appeals against discovery determinations
COM10031 · Appeals: handling appeals and postponements: forms: appeals received in HMRC Payments
COM10032 · Appeals: handling appeals and postponements: functions: appeals received in HMRC Payments
COM10041 · Appeals: handling appeals and postponements: forms: appeals received in debt management office
COM10042 · Appeals: handling appeals and postponements: functions: appeals received in debt management office
COM10051 · Appeals: handling appeals and postponements: forms: assessment appeals in responsible CT office
COM10052 · Appeals: handling appeals and postponements: functions: assessment appeals in responsible CT office
COM10053 · Appeals: handling appeals and postponements: legislation: assessment appeals in responsible CT office
COM10061 · Appeals: handling appeals and postponements: functions: determination of appeal
COM10062 · Appeals: handling appeals and postponements: legislation: determination of appeal
COM10071 · Appeals: handling appeals and postponements: functions: informal standover in responsible CT office
COM101011 · Penalties: penalty determinations: legislation
COM101025 · Penalties: penalty determinations: full cycle automated penalties
COM101031 · Penalties: penalty determinations: functions
COM102011 · Penalties: penalty work lists: functions
COM1021 · Accounting periods: company accounting periods: functions
COM1022 · Accounting periods: company accounting periods: legislation: company accounting periods
COM1041 · Accounting periods: company accounting periods: forms: company accounting periods
COM1085 · Accounting periods: company accounting periods: using MAPD to create more than 5 APs
COM110011 · Pursuit: automatic and clerical pursuit: functions: status and pursuit
COM110022 · Pursuit: automatic and clerical pursuit: functions: automatic pursuit
COM110023 · Pursuit: automatic and clerical pursuit: legislation: automatic pursuit
COM110024 · Pursuit Status: Pursuit Status signals explanation
COM110031 · Pursuit: automatic and clerical pursuit: functions: selection for banking operations pursuit
COM110051 · Pursuit: automatic and clerical pursuit: functions: selection for debt management office pursuit
COM110061 · Pursuit: automatic and clerical pursuit: functions: permanent RFI cases
COM110071 · Pursuit: automatic and clerical pursuit: functions: permanent local action (PLA) cases
COM110072 · Pursuit: automatic and clerical pursuit: legislation: permanent local action (PLA) cases
COM110075 · Penalties: late delivery of returns: Tax unpaid
COM110081 · Pursuit: automatic and clerical pursuit: forms: clerical pursuit - payslips
COM110082 · Pursuit: automatic and clerical pursuit: functions: clerical pursuit - payslips
COM110083 · Pursuit: automatic and clerical pursuit: legislation: clerical pursuit - payslips
COM110091 · Pursuit: automatic and clerical pursuit: functions: pursuit at the debt management office
COM110092 · Pursuit: automatic and clerical pursuit: legislation: pursuit at the debt management office
COM110101 · Pursuit: automatic and clerical pursuit: functions: outstanding amount £20,000 or more
COM11011 · Appeals: appeals work lists: functions: appeals work lists
COM110121 · Pursuit: automatic and clerical pursuit: functions: losses carried back
COM110123 · Pursuit: automatic and clerical pursuit: payment application timetable
COM110133 · Pursuit: automatic and clerical pursuit: foreign address cases - clerical pursuit (Action Guide)
COM110151 · Pursuit: automatic and clerical pursuit: functions: objections to striking off
COM110161 · Pursuit: automatic and clerical pursuit: functions: welsh language cases
COM110171 · Pursuit: automatic and clerical pursuit: forms: oil and gas companies
COM110172 · Pursuit: automatic and clerical pursuit: functions: oil and gas companies
COM110173 · Pursuit: automatic and clerical pursuit: legislation: oil and gas companies
COM110181 · Pursuit: automatic and clerical pursuit: forms: referring papers to another debt management office
COM110191 · Pursuit: automatic and clerical pursuit: functions: debt management office pursuit - case review
COM111011 · Pursuit: suspensions: functions: recording a manual suspension
COM111031 · Pursuit: suspensions: functions: amending and cancelling a suspension
COM112011 · Pursuit: enforcement: forms
COM112012 · Pursuit: enforcement: functions
COM112013 · Pursuit: enforcement: legislation
COM113022 · Pursuit: revenue losses: functions: remission / write-off and the computer record
COM114011 · Pursuit: pursuit work lists: forms: pursuit work lists
COM114012 · Pursuit: pursuit work lists: functions: pursuit work lists
COM120002 · Repayments/reallocation: Overpayments: Cancelled Repayment Inhibit
COM120003 · Repayments/reallocation: Overpayments: Certain Conditions
COM120004 · Repayments/reallocations; Overpayments: Multiple Returns
COM120011 · Repayments/reallocations: overpayments: general: functions
COM120012 · Repayments/reallocations: overpayments: general: legislation
COM120031 · Repayments/reallocations: overpayments: general: inhibit automatic process (Action Guide menu)
COM122011 · Repayments/reallocations: non automatic reallocations: forms: reallocation into COTAX - responsible CT office
COM122013 · Repayments/reallocations: non automatic reallocations: legislation: reallocation into COTAX - responsible CT office
COM122021 · Repayments/reallocations: non automatic reallocations: forms: Section 963 Corporation Tax Act (CTA) 2010/Reg 9 surrender
COM122022 · Repayments/reallocations: non automatic reallocations: legislation: S963 CTA 2010/Reg 9 surrender
COM122031 · Repayments/reallocations: non automatic reallocations: forms: surrender non COTAX repayment to COTAX
COM122032 · Repayments/reallocations: non automatic reallocations: functions: surrender non COTAX repayment to COTAX
COM122033 · Repayments/reallocations: non automatic reallocations: legislation: surrender non COTAX repayment to COTAX
COM122041 · Repayments/reallocations: non automatic reallocations: functions: surrender COTAX repayment to COTAX
COM122042 · Repayments/reallocations: non automatic reallocations: legislation: surrender COTAX repayment to COTAX
COM122051 · Repayments/reallocations: non automatic reallocations: functions: reallocation within COTAX - responsible CT office
COM122052 · Repayments/reallocations: non automatic reallocations: legislation: reallocation within COTAX - responsible CT office
COM122061 · Repayments/reallocations: non automatic reallocations: forms: reallocation out of COTAX - responsible CT office
COM122062 · Repayments/reallocations: non automatic reallocations: functions: reallocation out of COTAX - responsible CT office
COM122063 · Repayments/reallocations: non automatic reallocations: legislation: reallocation out of COTAX - responsible CT office
COM122071 · Repayments/reallocations: non automatic reallocations: forms: surrender outside S963 CTA 2010
COM122072 · Repayments/reallocations: non automatic reallocations: functions: surrender outside S963 CTA 2010
COM122073 · Repayments/reallocations: non automatic reallocations: legislation: surrender outside S963 CTA 2010
COM122081 · Repayments/reallocations: non automatic reallocations: functions: reallocations in a debt management office
COM122082 · Repayments/reallocations: non automatic reallocations: legislation: reallocations in a debt management office
COM122091 · Repayments / reallocations: non automatic reallocations: forms: reallocations in Government Banking and Payments
COM122092 · Repayments / reallocations: non automatic reallocations: functions: reallocations in a banking operations office
COM122093 · Repayments/reallocations: non automatic reallocations: legislation: reallocations in Government Banking & Payments
COM123011 · Repayments/reallocations: repayment cancellation: functions: stop repayment - responsible CT office
COM123021 · Repayments/reallocations: repayment cancellation: forms
COM123022 · Repayments/reallocations: repayment cancellation: functions: failed repayments - responsible CT office
COM123031 · Repayments/reallocations: repayment cancellation: functions: failed repayments - banking operations office
COM123032 · Repayments/reallocations: repayment cancellation: legislation
COM123041 · Repayments/reallocations: repayment cancellation: functions: cancelled payable orders - responsible CT office
COM123051 · Repayments/reallocations: repayment cancellation: functions: cancelled payable orders - HMRC Payments
COM123061 · Repayments/reallocations: repayment cancellation: functions: cancelled Bacs repayments
COM124011 · Repayment/reallocations: repayment/reallocation authorisation: functions: repayment/reallocation authorisation - responsible office
COM124021 · Repayments/reallocations: repayment/reallocation authorisation: functions: repayment authorisation - HMRC Payments
COM124031 · Repayments/reallocations: repayment/reallocation authorisation: functions: reallocation authorisation - debt management and banking offices
COM124041 · Repayments/reallocations: repayment/reallocation authorisation: forms: Large repayments - responsible office
COM124051 · Repayments/reallocations: repayments/reallocation authorisation: R49 check for large repayments: forms
COM125011 · Repayments/reallocations: non automatic repayments: functions: intervention in automatic repayments
COM125021 · Repayments/reallocations: non automatic repayments: functions - manual repayment - outside COTAX - responsible office
COM125031 · Repayments/reallocations: non automatic repayments: functions: direct repayment - responsible office
COM125032 · Repayments/reallocations: non automatic repayments: legislation: direct repayment - responsible office
COM125041 · Repayments/reallocations: non automatic repayments: functions: direct repayment - HMRC Payments
COM125061 · Repayments/reallocations: non automatic repayments: forms: early repayment - responsible office
COM125062 · Repayments/reallocations: non automatic repayments: functions: early repayment - responsible office
COM125063 · Repayments/reallocations: non automatic repayments: legislation: early repayment - responsible office
COM125071 · Repayments/reallocations: non automatic repayments: forms: early repayment - HMRC Payments
COM125072 · Repayments/reallocations: non automatic repayments: functions: early repayment - HMRC Payments
COM125081 · Repayments/reallocations: non automatic repayments: functions: repayment request in debt management office
COM125093 · Repayments/reallocations: non automatic repayments: legislation: repayment interest
COM125101 · Repayments / reallocations: non automatic repayments: forms: repayment of income tax - responsible office
COM125102 · Repayments/reallocations: non automatic repayments: legislation: repayment of income tax - responsible office
COM125111 · Repayments/reallocations: non automatic repayments: forms: repayment of CIS25 tax - responsible office
COM125112 · Repayments/reallocations: non automatic repayments: legislation: repayment of CIS25 tax - responsible office
COM125121 · Repayments/reallocations: non automatic repayments: forms: payments of tax credits - responsible office
COM125122 · Repayments/reallocations: non automatic repayments: legislation: payments of tax credits - responsible office
COM126011 · Repayments/reallocations: repayment/reallocations work lists: functions
COM126042 · Repayments/reallocations: repayment/reallocations work lists: status of repayment
COM128011 · Repayments/reallocations: repayment interest: forms: calculating repayment interest
COM128013 · Repayments/reallocations: repayment interest: legislation: calculating repayment interest
COM128042 · Repayments/reallocations: CTPF material dates
COM128043 · Repayments/reallocations: CTSA material dates
COM130012 · Returns/notices: notices and returns: legislation
COM131042 · Returns/notices: returns work lists: EFRL Message number
COM132011 · Returns/notices: return handling: forms
COM132022 · Returns/notices: return handling: legislation
COM133011 · Returns/notices: unlogging returns: functions
COM133021 · Returns/notices: unlogging returns: legislation
COM141031 · Work lists: features of work lists: functions
COM150010 · CT Pay and File: accounting periods: functions
COM150020 · CT Pay and File: accounting periods: legislation
COM150030 · CT Pay and File: accounting periods: forms
COM151021 · CT Pay and File: assessments: forms
COM152012 · CT Pay and File: assessments: loss determinations (S41 TMA 70): functions
COM152013 · CT Pay and File: assessments: loss determinations (S41 TMA 70): legislation
COM153011 · CT Pay and File: claims/reliefs: ACT: functions: COTAX treatment of ACT carry-back
COM153012 · CT Pay and File: claims / reliefs: ACT: legislation: COTAX treatment of ACT carry-back
COM153014 · CT Pay and File: claims / reliefs: ACT: COTAX treatment of ACT carry-back, Example
COM153021 · CT Pay and File: claims / reliefs: ACT: legislation: ACT carry-back and late payment interest
COM153022 · CT Pay and File: claims / reliefs: ACT: ACT carry-back and late payment interest: Examples
COM153031 · CT Pay and File: claims / reliefs: ACT: legislation: ACT carry-back and repayment interest
COM153041 · Claims/reliefs: ACT: legislation: surplus ACT created by loss carry-back
COM153051 · CT Pay and File: claims / reliefs: ACT: legislation: surrender surplus ACT caused by loss carry-back
COM153062 · CT Pay and File: claims/reliefs: ACT: functions: correcting interest - responsible CT office
COM153064 · CT Pay and File: claims/reliefs: ACT: correcting interest, responsible CT office: Examples
COM153072 · CT Pay and File: claims / reliefs: ACT: functions: clerical interest indicator
COM153074 · CT Pay and File: claims/reliefs: ACT: clerical interest indicator, Example 1
COM153075 · CT Pay and File: claims/reliefs: ACT: clerical interest indicator, Example 2
COM153081 · CT Pay and File: claims/reliefs: ACT: functions: how to give act carry-back in assessment
COM153091 · CT Pay and File: claims/reliefs: ACT: functions: multiple assessments or amendments
COM153101 · CT Pay and File: claims/reliefs: ACT: Functions: Carry-Back Advance Corporation Tax (ACT) - No Assessment Made
COM154012 · CT Pay and File: appeals and postponements: appeals against loss determinations: forms
COM154015 · CT Pay and File: appeals and postponements: appeals against loss determinations: legislation
COM154036 · CT Pay and File: penalties for late delivery of returns: forms
COM154037 · CT Pay and File APs: penalties for late delivery of returns: functions
COM154038 · CT Pay and File APs: penalties for late delivery of returns: legislation
COM154046 · CT Pay and File: automatic and clerical pursuit: forms: investigation case assessments
COM154047 · CT Pay and File: automatic and clerical pursuit: functions: investigation case assessments
COM154056 · CT Pay and File: automatic and non-automatic repayments: early repayment - responsible office: forms
COM154057 · CT Pay and File: automatic and non-automatic repayments: early repayment - responsible office: functions
COM154058 · CT Pay and File: automatic and non-automatic repayments: early repayment - responsible office: legislation
COM157022 · CT Pay and File: returns/notices: return handling: legislation
COM157121 · CT Pay and File: returns/notices: return handling: unlogging a return: functions
COM2011 · Accounting periods: accounting periods work lists: amend accounting period list (AAPR) functions
COM22011 · Assessing: assessing work lists: functions
COM23011 · Assessing: CTSA assessments: forms
COM23013 · Assessing: CTSA assessments: legislation
COM23014 · Assessing: CTSA assessments: Assessing Output
COM23172 · Assessing: CTSA assessments: revenue determinations: Example 1
COM23173 · Assessing: CTSA assessments: revenue determinations: Example 2
COM23174 · Assessing: CTSA assessments: revenue determinations: Ascertainable
COM23175 · Assessing: CTSA assessments: revenue determinations: Stranded Revenue Determination Example
COM255 · COTAX roles index: COTAX user roles: AO Caseworker
COM256 · COTAX roles index: COTAX user roles: AO Clerical
COM257 · COTAX roles index: AO Specialist
COM258 · COTAX roles index: AO View Worklist
COM259 · COTAX roles index: Charge Remit Coll
COM260 · COTAX roles index: Charge Remitter
COM261 · COTAX roles index: Group Payment Team
COM262 · COTAX Roles Index: Reall Auth Coll
COM263 · COTAX Roles Index: Repayment Auth Dist
COM264 · COTAX Roles Index: Reall/Rep Auth AO
COM265 · COTAX roles index: Tech caseworker
COM266 · COTAX Roles Index: Reallocation Authoriser
COM267 · COTAX roles index: Coll View Worklist
COM268 · COTAX Roles Index: Local Pursuit Officer
COM269 · COTAX Roles Index: Clerical Caseworker
COM270 · COTAX Roles Index: CT View
COM271 · COTAX Roles Index: CT Coordinator
COM272 · COTAX Roles Index: Clerical Support
COM273 · COTAX roles index: COTAX user roles: Central Agent Team
COM274 · COTAX roles index: COTAX user roles: Maintain Agent
COM30021 · Background: company taxation overview: legislation
COM30071 · Background: company taxation overview: forms
COM30102 · Claims/reliefs: loss and non-trading deficits carry-back: Examples
COM31031 · Background: Allocation of COTAX and CT Online user roles: Authorising user role requests
COM31051 · Background: Allocation of COTAX and CT Online user roles: system security legislation
COM33013 · Background: typical case examples: legislation
COM40014 · Case records:New company records:Non Resident Corporate Landlords
COM40022 · Case records: new company records: legislation
COM41021 · Case records: responsible offices: transfer of cases in CT responsible office - forms
COM41022 · Case records: responsible offices: transfer of cases in CT responsible office - functions
COM42071 · Case records: maintaining case records: Special Rules For Output If A Capacity Is Present
COM43012 · Case records: RLS addresses: functions
COM43013 · Case records: RLS addresses: legislation
COM45011 · Case records: records work lists: forms
COM45012 · Case records: records work lists: functions
COM50011 · Claims/reliefs: loss and non-trading deficits carry-back: functions: how COTAX treats carry-backs
COM50012 · Claims/reliefs: loss and non-trading deficits carry-back: legislation: how COTAX treats carry-backs
COM50014 · Claims/reliefs: loss and non-trading deficits carry-back: Example
COM50022 · Claims/reliefs: loss and non-trading deficits carry-back: loss carry-back/late payment interest examples
COM50031 · Claims/reliefs: loss and non-trading deficits carry-back: legislation: non-trading deficit c/b & late payment interest
COM50041 · Claims/reliefs: loss and non-trading deficits carry-back: legislation: loss carry-back/repayment interest
COM50051 · Claims/reliefs: loss and non-trading deficits carry-back: legislation: non-trading deficit c/b & repayment interest
COM50085 · Claims/reliefs: loss and non-trading deficits carry-back: changing the EDP examples
COM52013 · Claims / reliefs: CTSA claims frameworks: Corporate Interest Restriction
COM53013 · Claims/reliefs: other reliefs: legislation
COM53131 · Claims/reliefs: other reliefs: S458 CTA 2010 Examples
COM60031 · CT online services: CT online services overview: functions
COM71012 · Enquiries: CTSA enquiries: legislation
COM80210 · Interest: how interest is calculated: common period rules - reallocating from tax to tax non-QIP AP (Action Guide)
COM80220 · Interest: how interest is calculated: common period rules - reallocating from tax to tax QIP AP (Action Guide)
COM80230 · how interest is calculated: common period rules - reallocating from tax to penalty or interest (Action Guide)
COM81012 · Interest: interest work lists: functions
COM83000 · Interest: interest demands and statements
COM83011 · Interest: interest demands and statements: forms: interest statements
COM83012 · Interest: interest demands and statements: functions: interest statements
COM90012 · Payments: processing payments: the payment obligation: functions
COM90013 · Payments: processing payments: the payment obligation: legislation
COM90021 · Payments: processing payments: the payment record: functions
COM90022 · Payments: processing payments: the payment record: legislation
COM90025 · Payments: processing payments: the payment record: Instalment Due Date
COM90031 · Payments: processing payments: processing payments received in a local office: forms
COM90032 · Payments: processing payments: processing payments received in a local office: functions
COM90051 · Payments: processing payments: certificate of tax deposit: forms
COM90052 · Payments: processing payments: certificate of tax deposit: forms: functions
COM90061 · Payments: processing payments: suspense/payments in advance: functions
COM90071 · Payments: processing payments: receipts and correspondence: functions
COM91011 · Payments: payments returned by the bank: debt management office forms
COM91012 · Payments: payments returned by the bank: functions
COM92011 · Payments: tracing a payment: functions
COM94011 · Payments: payments work lists: forms
COM94012 · Payments: payments work lists: functions
COM94041 · Payments: payments work lists: functions
COM95011 · Payments: quarterly instalment payments: functions
COM95012 · Payments: quarterly instalment payments: legislation
COM95015 · Payments: quarterly instalment payments: interest
COM95025 · Payments: quarterly instalment payments: Instalment due date
COM95071 · Payments: quarterly instalment payments: forms
COM96011 · Payments: group payment arrangements: forms
COM96012 · Payments: group payment arrangements: legislation
COMUPDATE001 · COTAX Manual: update index
COMUPDATE110117 · COTAX Manual: recent changes
COMUPDATE110404 · COTAX Manual: recent changes
COMUPDATE110921 · COTAX Manual: recent changes
COMUPDATE111010 · COTAX Manual: recent changes
COMUPDATE120224 · COTAX Manual: recent changes
COMUPDATE120410 · COTAX Manual: recent changes
COMUPDATE120531 · COTAX Manual: recent changes
COMUPDATE121015 · Recent changes to this guidance
COMUPDATE121129 · recent changes
COMUPDATE130408 · COTAX Manual: recent changes
COMUPDATE130731 · recent changes
COMUPDATE131014 · Recent changes to this guidance
COMUPDATE131202 · Recent changes to this guidance
COMUPDATE140210 · COTAX : recent changes
COMUPDATE140407 · Recent changes to this guidance
COMUPDATE140520 · COTAX Manual: recent changes
COMUPDATE140902 · COTAX Manual: recent changes
COMUPDATE141031 · Recent changes to this guidance
COMUPDATE150407 · COTAX Manual: recent changes

Official guidance
COTAX Manual

COTAX Manual

From HM Revenue & Customs

Begin readingAccounting periods: accounting periods work lists: introduction