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COM42071 | Case records: maintaining case records: Special Rules For Output If A Capacity Is Present

From HM Revenue & Customs · COTAX Manual

Where a capacity is present on the company record, the computer issues the following in accordance with the table below

  • CT Pay and File assessments

  • Any CTSA assessment type

  • Penalty determinations

  • Revenue Determinations

  • Notices to Deliver

Type of CompanyType of Capacity PresentOriginal issued toCopy issued to
Authorised Unit TrustTrusteeTrusteesAny agent for whom form 64-8 (New) is in force
Branch of overseas company trading in the UKAgent of a Non-Resident CompanyThe UK branch or agencyAny agent for whom form 64-8 (New) is in force
Company in administrationAdministratorThe companyThe Administrator
Company in liquidationLiquidatorThe companyThe Liquidator
Company in ReceivershipReceiverThe companyThe Receiver
All other companiesNoneThe companyAny agent for whom form 64-8 (New) is in force

Please note that: Where a formal notice is shown in the third column as being sent to ‘the company’, it is addressed to the company at:

  • the Registered Office address

  • if that address is RLS any communication address held on the COTAX record

There is no provision for the issue of copy Notices to Deliver.