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HMRC internal manual

COTAX Manual

From:
HM Revenue & Customs
Published
16 April 2016
Updated:
15 May 2026 - See all updates

Summary

All aspects of company taxation including appeals, enquiries, payments and penalties

Contents

Accounting periods

  1. COM1000
    Company accounting periods: contents
  2. COM2000
    Accounting periods work lists: contents

Appeals

  1. COM10000
    Handling appeals and postponements: contents
  2. COM11000
    Appeals work lists: contents

Assessing

  1. COM22000
    Assessing work lists: contents
  2. COM23000
    CTSA assessments: contents

Background

  1. COM30000
    Company taxation overview: contents
  2. COM31000
    Allocation of COTAX and CT Online user roles: contents
  3. COM32000
    Features of COTAX: contents
  4. COM33000
    Typical case examples: contents

Case records

  1. COM40000
    New company records: contents
  2. COM41000
    Responsible offices: contents
  3. COM42000
    Maintaining case records: contents
  4. COM42500
    Welsh language cases
  5. COM43000
    RLS addresses: contents
  6. COM44000
    Agents: contents
  7. COM45000
    Records work lists: contents

Claims/reliefs

  1. COM50000
    Loss and non-trading deficits carry-back: contents
  2. COM52000
    CTSA claims frameworks: contents
  3. COM53000
    Other reliefs: contents

CT online services

  1. COM60000
    CT online services overview: contents
  2. COM61000
    Your Tax Account: contents

Enquiries

  1. COM71000
    CTSA enquiries: contents

Interest

  1. COM80000
    How interest is calculated: contents
  2. COM81000
    Interest work lists: contents
  3. COM82000
    Interest objections and amendments: contents
  4. COM83001
    Introduction
  5. COM83010
    Interest statements

Payments

  1. COM90000
    Processing payments: contents
  2. COM91000
    Payments returned by the bank: contents
  3. COM92000
    Tracing a payment: contents
  4. COM94000
    Payments work lists: contents
  5. COM95000
    Quarterly instalment payments: contents
  6. COM96000
    Group payment arrangements: contents

Penalties

  1. COM100000
    Late delivery of returns: contents
  2. COM101000
    Penalty determinations: contents
  3. COM102000
    Penalty work lists: contents

Pursuit

  1. COM110000
    Automatic and clerical pursuit: contents
  2. COM111000
    Suspensions: contents
  3. COM112000
    Enforcement: contents
  4. COM113000
    Revenue losses: contents
  5. COM114000
    Pursuit work lists: contents

Repayments/reallocations

  1. COM120000
    Overpayments: general: contents
  2. COM122000
    Non automatic reallocations: contents
  3. COM123000
    Repayment cancellation: contents
  4. COM124000
    Repayment / reallocation authorisation: contents
  5. COM125000
    Non automatic repayments: contents
  6. COM126000
    Repayment / reallocations work lists: contents
  7. COM127000
    Bona Vacantia (BV): contents
  8. COM128000
    Repayment Interest: contents
  9. COM129000
    When to contact Corporate Finance

Notices and returns

  1. COM130000
    Notices and returns: contents
  2. COM131000
    Returns work lists: contents
  3. COM132000
    Return handling: contents
  4. COM133000
    Unlogging returns: contents

Work lists

  1. COM140000
    Work lists: overview and management: contents
  2. COM141000
    Features of work lists: contents

CT Pay and File APs

  1. COM150000
    Accounting periods: contents
  2. COM151000
    Assessments: contents
  3. COM152000
    Loss determinations (S41 TMA 70): contents
  4. COM153000
    CT Pay and File: claims / reliefs: ACT: contents
  5. COM154000
    CT Pay and File: Other topics: contents
  6. COM157000
    Return / notices: Return handling: contents

Additional pages

  1. COM100
    Glossary of terms
  2. COM150
    Forms index
  3. COM200
    Functions index
  4. COM250
    COTAX roles index: contents
  5. COM300
    Legislation index: contents
  6. COM400
    Contacts