SolvedCOM42070 | Case records: maintaining case records: address to which COTAX output is issued
From HM Revenue & Customs · COTAX Manual
COTAX can hold four types of address on a company record:
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
a capacity address
an agent’s address
CT responsible office - COTAX output
COTAX issues output to the company address unless it is RLS. If the company address is RLS, it issues output to the communication address, if held.
There are special rules for output if a capacity is present on the company’s record. For more information see COM42071.
If an agent is acting and a form 64-8(New) is held, copy output is sent to the agent.
Copy notices to deliver are not sent to agents, but COTAX sends a monthly list to all agents showing clients to whom notices to deliver have been sent, whether or not a form 64-8(New) is held. The details are sent to:
the current agent acting for the company at the time when the notice was prepared, or exceptionally, where there is a period of agent responsibility
the agent acting for the period of responsibility into which the specified period end date falls at the time the notice was prepared
The list shows the:
name
UTR
client reference
specified period
date of issue
Recovery office - COTAX output
The order of precedence for output to the company is as follows:
Communication address
Company address
Agent address
If the appropriate address held on the company’s record is RLS, COTAX uses the next available address, unless special rules apply.
See: