SolvedCOM42160 | Case records: maintaining case records: abbreviations to use in COTAX notes
From HM Revenue & Customs · COTAX Manual
Common abbreviations are used to make sure that COTAX notes you make using function NOTE (Case Notes) are short and informative. The following table shows the agreed abbreviations.
| Reason for note | Note to be made | Date to be included |
|---|---|---|
| Company has requested their UTR. | UTR req - ltr issd | None |
| Company has requested a payment reference. | Pyt ref req | None |
| You have established that the company is dormant. | Co dorm | None |
| You have changed the Accounting Period (AP) structure. | Req Amend APs | to [new ape] |
| You have been advised that a new agent is acting and have requested a 64-8. | Adv new 64-8 needed | None |
| You have received a new communication address. | ACOM upd | None |
| Company has not received an issued repayment and you have referred the case to a band O. | Repay not recd | None |
| Company has been dissolved. If shown on Companies House record, enter the date in ACTP. If not, make a note. | Co disslvd | Struck off date |
| Company has not received a CT41G. | CT41G reissued per ACTP | None |
| Company has not received a PIN and you have contacted the OSH. | Online PIN not recd | None |
| Reallocation of misallocated payment requested between APs and you have advised HMRC Payments. | Req Realloc pyt | None |
| Company has requested a Certificate of Residence. | CoR | None |
| Company is pursuing ESC C16 application and you have referred the case to an HO. | ESC C16 | None |
| Company has requested a Tax Compliance Certificate and you have referred the case to a band O. | Tax Comp Cert | None |
| Loss carry-back claim received and you have referred the case to a band O or requested claim in writing. | Loss c/b | from [ape] to [ape] |
| Terminal loss relief claim received that you have passed to an HO. | Term loss relief | from [ape] to [ape] |
| Group relief claim that you have referred to an HO, or Accounts Office if it is a group payments case. | Group relief | |
| Company has appealed in writing against a late filing penalty. | Pen appeal | [ape] |
| Company has asked why HMRC has objected to striking off. | Query s/off obj | |
| Company has problems with online filing and you have passed the case to a band O, an HO or OSH. | Online filing problems | [ape of return being filed] |
| Company is pursuing a S458 relief claim and you have referred the case to an HO. | S458 relief | [ape] |
| Tax is due, company cannot pay in full and you have telephoned DMB. | TTP | [ape] |
| Tax is becoming due, company cannot pay in full and you have telephoned BPSS. | TTP | [ape] |
| Company has requested a filing date extension and you have referred the case to a Band O. | Filing ext req | [ape] |
| You have received a liquidation clearance request and you have referred the case to a Band O. | Liq’n clearance req | None |