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COM41026 | Case records: responsible offices: transfer cases from CT processing office to Charities, Savings and International (Action Guide)

From HM Revenue & Customs · COTAX Manual

To transfer a COTAX record from a CT processing office to Charities, Savings and International, consider steps 1 - 8. The guide is presented as follows.

Identifying that a case should be the responsibility of Charities, Savings and International

1. All COTAX records for charities and companies wholly owned by a charity, with the exception of Large Business cases, should be held by Charities, Savings and International. Go to step 2 if you find a case:

  • that is registered as a charity with the Charity Commission for England and Wales

  • is registered with the Office of the Scottish Charity Regulator

  • has provided evidence of its charitable status

  • is a company that is wholly owned by a charity

Transferring the record

2. Before you transfer the case you should use function NOTE (Case Notes) to show:

  • whether the record relates to a charity or wholly owned trading company

  • whether any papers exist and if so, where they are held

  • whether any correspondence has been sent to Charities, Savings and International

Use TAXW (Taxpayer Work List) to identify and clear any outstanding work list entries relevant to any period before charitable status applied.

Do not change the charity case signal to ‘Y’. Charities, Savings and International. will set this signal when they receive the record.

Do not change the accounting period structure or any periods of dormancy.

Do not suggest to the charity or company owned by a charity that it does not need to deliver a company tax return.

3. Use function TRCA (Transfer Case) to transfer the record as follows:

  • MUID 292200 for charities and their wholly owned trading subsidiaries cases located in England and Wales

  • MUID 297800 for charities and their wholly owned trading subsidiaries located in Scotland

  • MUID 297801 for charities and their wholly owned trading subsidiaries located in Northern Ireland

  • MUID 297803 for cases confirmed as being Community Amateur Sports Clubs (CASCs)

Community amateur sports clubs (CASC)

4. If you receive a claim from a club that it is entitled to CASC status you should check the CASC status against the list of registered CASCs (GOV.UK) on the HMRC website.

5. Where the case is already registered, you do not need to take any further action. Charities, Savings and International will ask you to transfer the record when appropriate.

6. Where the case has not been registered, you should advise the club to apply direct to Charities, Savings and International using the application form CASC(A1) available on the HMRC website.

If in doubt whether you should transfer a record to Charities, Savings and International

7. If you are in any doubt that a case should be transferred to Charities, Savings and International then you should:

  • send the correspondence to Charities, Savings and International, Liverpool (8th Floor) with a covering memo detailing why you are unsure whether you should transfer the record

  • retain the case in your office until Charities, Savings and International ask you to transfer it

8. When you are notified that charitable status has been confirmed you should use function TRCA (Transfer Case) to transfer the COTAX record as shown at step 3.