COM45041 - Case records: records work lists: list of new and transferred cases (LNTC) (Action Guide)
To deal with cases on the LNTC work list in the CT responsible office consider steps 1 - 62 below.
Please note that-
- COTAX does not issue form CT41G automatically when it puts cases on this work list for review. It is therefore very important that you deal with the work list daily and issue form CT41G using function ACTP (Amend CT Payer Details) for each new company entered on it. Until this form is issued, the company does not know its UTR and is unable to contact us or register to use our online services.
- The list shows both new and transferred cases. Transferred records show a transferring office ID and date record transferred, but new companies do not.
This guide is presented as follows.
| Action | Steps |
|---|---|
Steps 1 - 2 |
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Steps 3 - 9 |
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Steps 10 - 15 |
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Steps 16 - 20 |
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Steps 21 - 27 |
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Steps 28 - 31 |
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Steps 32 - 37 |
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Steps 38 - 42 |
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New case - duplicate CRN/COTAX record |
Steps 43 - 50 |
Steps 51 - 57 |
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Steps 58 - 62 |
Initial action
1. ÌýSort the list into date order by using the sort options so you can deal with the oldest cases first.
2. ÌýSelect the [View] button to see all available details for the case.
Name too long
3. ÌýThe new name received from Companies House exceeds the 56 characters COTAX can hold. The first 56 characters of the name have been automatically entered on to the COTAX record.
4. ÌýUse function VTPR (View Taxpayer Records) to view the note that has been automatically recorded with a PID of 1111111 giving full details of the name.
5. ÌýWhere the name cannot be abbreviated more easily than using ‘Co’ for company and ‘Ltd’ for limited, refer the case to a CT Co-ordinator to agree the abbreviated name.ÌýTheÌýCT Co-ordinator should try to agree an acceptable alternative name with the company.
6. ÌýWhere you are unable to reach agreement you should use an abbreviated name thatÌýmeets, as far as possible, any objections raised by the company andÌýavoids any confusion with any other similarly named company.
7. ÌýUse function ACNA (Amend Company Name / Address) to amend the name to the agreed abbreviated name.
8. ÌýUse function ACTP (Amend CT Payer Details) to issue form CT41G.
9. ÌýDelete the case from the work list.
Name has invalid characters
10.ÌýThe new name received from Companies House includes characters that COTAX cannot accept, such as £ and €. The name has been automatically entered in COTAX and the invalid characters replaced with ‘?’.
11. Use VTPR to check if the company is an Industrial Provident Society with the ‘IP’ or ‘RS’ prefix displayed before the company registration number:
- where it is go to step 12
- where it isn’t go to step 13
12. Check the Ìýand use the search facility to find the details of the company and then use:
- function ACTP (Amend CT Payer Details) to enter the correct prefix of either ‘IP’ or ‘RS’ (England and Wales), ‘NP’ (Northern Ireland) or ‘SP’ (Scotland) along with the suffix in the CRN fields
- function ACTP to amend the company status code to ‘S’ or ‘O’ if the prefix is ‘RS’
- function ACNA (Amend Company Name/Address) to amend the name
13.ÌýYou shouldÌýcheck Companies House records to find out the missing character or characters thenÌýcontact the company to agree an abbreviation or alternative which is mutually acceptable
Use function ACNA to amend the name.
14.ÌýUse function ACTP to issue form CT41G.
15.ÌýDelete the case from the work list.
Address too long
16.ÌýThe new registered office address received from Companies House is longer than COTAX can accept in full.ÌýCOTAX has automatically truncated the address and entered it on to the record.
17.ÌýUse function VTPR (View Taxpayers Records) and view the note that has been automatically recorded with a PID of 1111111 giving full details of the registered office address.
18.ÌýUse function ACNA (Amend Company Name/Address) to amend the address using acceptable abbreviations that will ensure any output is sent to the correct address.
19.ÌýUse function ACTP (Amend CT Payer Details) to issue form CT41G.
20.ÌýDelete the case from the work list.
Address has invalid characters
21.ÌýThe new registered office address received from Companies House includes characters that COTAX cannot accept, such as £ and €. The address has been automatically updated in COTAX and the invalid character replaced with ‘?’.
22.ÌýUseÌýfunction VTPR (View Taxpayers Record) to check if the company is an Industrial Provident Society with the ‘IP’ or ‘RS’ prefix displayed before the company registration number:
- where it is go to step 23
- where it isn’t go to step 24
23.ÌýCheck the and use the search facility to find the details of the company and then use:
- function ACTP (Amend CT Payer Details) to enter the correct prefix of either ‘IP’ or ‘RS’ (England and Wales), ‘NP’ (Northern Ireland) or ‘SP’ (Scotland) along with the suffix in the CRN fields
- function ACTP to amend the company status code to ‘S’ or ‘O’ if the prefix is ‘RS’
- ACNA to enter the correct registered office address
24.ÌýCheck Companies House records to find out the missing character or characters.
25.ÌýUse function ACNA (Amend Company Name / Address) to enter an acceptable alternative that will make sure any output is sent to the correct address.
26.ÌýUse function ACTP to issue form CT41G.
27.ÌýDelete the case from the work list.
Incomplete record
28.ÌýA new company has been set up automatically from Companies House and the record details are not complete
29.ÌýUse function VTPR (View Taxpayer Record) to identify the details that are missing and compare them with the data held at Companies House. If it is a mutual society, check the FCA website for details. You can use the company name or CRN to search
30. Use function ACTP (Amend Company Payer Details) to enter the missing details and issue form CT41G.
31.ÌýDelete the case from the work list.
No postcode
32.ÌýA new company has been set up andÌýthe postcode is missing from the record orÌýthe record is for a case with an ‘FC’ Company Registration Number.
33. Use function VTPR (View Taxpayers Records) to view the record:
- where the company has a normal CRN, go to step 34
- where the company has an ‘FC’ CRN, go to step 35
34.ÌýWhere the address is abroad, use function ACNA (Amend Company Name/Address) to set the ‘abroad’ signal to ‘Y’.
If the address is in the UK and the postcode is missing,Ìýcheck Companies House to see if their record includes a postcode and if it does not, use the internet to find it thenÌýuse function ACNA to enter the postcode you have found.
Go to step 35.
35.ÌýIf the case has an ‘FC’ Company Registration Number, check Companies House to find the address of the UK establishment and enter it on the record using function ACNA.
Go to step 36.
36.ÌýUse function ACTP (Amend CT Payer Details) to issue form CT41G.
37.ÌýDelete the case from the work list.
New case - duplicate CRN
38.ÌýA new company has been set up and the CRN (Company Registration Number) received from Companies House is already on another COTAX record.ÌýA new COTAX record has been automatically created without recording the CRN.
39.ÌýUse function VTPR (View Taxpayer Record) to view the existing COTAX record, noting the CRN that has been entered.
40.ÌýCheck Companies House to find the correct CRN for the existing COTAX record.
41.ÌýUse function ACTP (Amend CT Payer Details) to:
- enter the correct CRN on the existing record
- enter the CRN on the new company record
- issue form CT41G
42.ÌýDelete the entry from the work list.
New case - duplicate CRN/COTAX record
43. A new company has been set up and the CRN (Company Registration Number) received from Companies House is already on another COTAX record. A new COTAX record has been automatically or manually created for the same company.
44. Use VTPR (View Taxpayer Record) to view both COTAX records to ensure that the details are the same.
45. Check Companies House to ensure the COTAX records are both for the same company.
46. Use functions VPPD (View Payment and Posting Detail), DAPD (Display AP Details) and NOTE (Case Notes) to determine which is the most active record.
47. On the least active record, use function ACTP (Amend CT Payer Details) to copy the incorporation date and paste into the dissolved/struck off field.
48. On the most active record, use function VTPR (View Taxpayer Record) to check if a CT41G has been issued; if not, use function ACTP to issue one.
49. Use function NOTE to leave a note on both records, each detailing the UTR of the other record.
50. Delete the entry from the work list.
No associated office
51.ÌýA new company has been set up and COTAX has been unable to link an associated office with the postcode.
Check the correct postcode has been entered on to COTAX:
- where the postcode is incorrect go to step 52
- where the postcode is correct, go to step 55
52.ÌýEnter the correct postcode using function ACNA (Amend Company Name/Address).
53.ÌýUse function ACTP (Amend CT Payer Details) to issue form CT41G.
54.ÌýUse function TRCA (Transfer Case) to transfer the case to the correct responsible office if required.
55.ÌýWhere the postcode is correct contact the Business Help Desk (This content has been withheld because of exemptions in the Freedom of Information Act 2000) to report the problem and find the correct responsible office.
56.ÌýUse function TRCA (Transfer Case) to transfer the case to the correct responsible office as advised by the Business Help Desk.
57.ÌýDelete the work list entry.