SolvedCOM42060 | Case records: maintaining case records: address displayed on COTAX screens
From HM Revenue & Customs · COTAX Manual
COTAX can hold four types of address on a company record as follows:
the company address, which is either the Registered Office address or, where the company is not registered under the Companies Acts, the main address or principal place of business
a communication address
acapacity address
an agent’s address
Company address or communication address
Screens in COTAX show either the company address or communication address, or indicate that the address is RLS as shown in the table below. The table shows the address displayed in functions primarily used in CT responsible offices.
| Circumstances | Address Displayed |
|---|---|
| Company address is not RLS. | Company address. |
| Company address is RLS and communication address held and is not RLS. | Communication address. |
| Company address is RLS and communication address held but is also RLS, or no communication address is held. | Company address but shown as RLS. |
The address shown in functions primarily used in the HMRC Payments and Debt Management Offices is as follows.
| Circumstances | Address Displayed |
|---|---|
| Communication address held. | Communication address. |
| Communication address not held. | Company address. |
| Communication address is held but it is RLS and company address is not RLS. | Company address. |
| Communication address is held but it is RLS and main address is also RLS. | Communication address but shown as RLS. |
Capacity address
COTAX can hold the address of a person or body responsible for the liability of the company, for example a liquidator, administrator or receiver.
Agent address
Where an agent is acting, the agent’s address is shown on screens where output to an agent is appropriate.
Viewing addresses
All addresses held on the COTAX record can be viewed in function VTPR (View Taxpayer).
See COM42012 for a list of functions to use in particular situations.