COM40072 | Case records: new company records: cases where no COTAX record has been set up (Action Guide)

To deal with a new company in the CT responsible office where no COTAX record has been set up automatically by COTAX, consider steps 1 - 16 below. The guide is presented as follows.

Background company registration information

Types of companies requiring registration include:

• a new incorporated company

• an Industrial and Provident Society

• a non-resident company trading through a permanent establishment in the UK

• an overseas registered company required to register to notify disposal of an interest in UK land or property

• a Credit Union

• other cases not set up automatically

New incorporated UK company will have registered with Companies House and HMRC will be notified automatically. A Unique Taxpayer Reference (UTR) will be generated at the same time.

An overseas registered company may also be required to register at Companies House, when it has some degree of physical presence in the UK. (Companies Act 2006 Part 34 & SI 2009/1801). This will include those companies operating in the UK through a Permanent Establishment (PE) (liable to UK tax on the profits attributable to the PE), unless this is via a Dependent Agent. Once registered at Companies House HMRC will be notified automatically. A UTR will be generated at the same time.

An overseas registered company that disposes of an interest in UK property or land may be excluded from the requirement to register with Companies House, as would an Overseas Property Developer, a Non-Resident Company Landlord, a company operating in the UK through a Dependent Agent Permanent Establishment,or a company claiming to be centrally managed and controlled from within the UK (resident in the UK and liable to UK tax on worldwide income). Such a company, along with Industrial an Provident Society, Credit Union or other cases that are not set up automatically, are required to register with HMRC directly. To set up this type of company or any other on COTAX:

Initial search

1. Use function TRCT (Trace Taxpayer) to make sure the case has not already been set up, remembering that it may take five working days for a company registering at Companies House to be automatically set up on COTAX; if the company has provided any previous names it has had, remember to also search for these. If it is already set up, forward the case to the current responsible office. For companies registering due to the disposal of an interest in UK land or property, note the existing COTAX record with the date and any additional details, setting up any new Accounting Periods as required.

2. Ensure that the company or organisation has provided all the information requiredto have a record set up within COTAX. If you need more information, write a letter requesting the missing information, entering the ‘dummy UTR’ in the “Our Ref” field. If a dummy UTR has not been provided, create one by using the year and month of the date the customer sent their request followed by six 5s — YYMM555555. For example, if the customer sent their request in March 2025, the dummy UTR would be 2503555555.

Create COTAX record

3. Use function CCTP (Set up New Company) to create a new COTAX record.

4. Request the issue of a CT41G from COTAX to let them know the UTR.

Limited Liability Partnerships in liquidation

5. Use function ACAP (Add / Amend Capacity Details) to enter the name and address of the liquidator.

6. Use function ACOM (Amend Communication Details) to enter the liquidator’s address as communication address.

Overseas registered company that disposes of an interest in UK property or land

7. User function NOTE (Case Notes) to create a note detailing the country of incorporation, the foreign registration number (if applicable) and the reason for registration (TNRGIP, or Taxable Non-Resident Gains on Immovable Property).

8. Use function TRCT (Transfer Case(s)) to transfer the record to MUID 266600 Comp Immovable Property.

Overseas Property Developer

9. User function NOTE (Case Notes) to create a note detailing the country of incorporation, the foreign registration number (if applicable) and the reason for registration (OPD, or Offshore Property Developer).

10. Use function TRCT (Transfer Case(s)) to transfer the record to MUID 229600 Offshore Prop Developers.

Non-Resident Company Landlord

11. User function NOTE (Case Notes) to create a note detailing the country of incorporation, the foreign registration number (if applicable) and the reason for registration (NRCL, or Non-Resident Company Landlord).

12. Use function TRCT (Transfer Case(s)) to transfer the record to MUID 251500 NR Company Landlords.

Overseas registered company operating in the UK through a Dependent Agent Permanent Establishment

13. User function NOTE (Case Notes) to create a note detailing the country of incorporation, the foreign registration number (if applicable) and the reason for registration (DAPE, or Dependent Agent Permanent Establishment).

Overseas registered company claiming to be centrally managed and controlled from within the UK

14. User function NOTE (Case Notes) to create a note detailing the country of incorporation, the foreign registration number (if applicable) and the reason for registration (CMC, or Centrally Managed and Controlled).

Overseas registered company operatingas a Contractor or Subcontractor under the Construction Industry Scheme (CIS)

15. User function NOTE (Case Notes) to create a note detailing the country of incorporation, the foreign registration number (if applicable) and the reason for registration (CIS).

16. Use function TRCT (Transfer Case(s)) to transfer the record to MUID 290400 CAR PT International.