COM45031 - Case records: records work lists: case records change list (CRCL) (Action Guide)
To deal with cases on the Change Name and Address work list in the CT responsible office consider steps 1 - 63 below. This guide is presented as follows.
| Action | Steps |
|---|---|
| Initial action | Steps 1 - 2 |
| Change of name / address | Step 3 |
| Name too long | Steps 4 - 9 |
| Name has invalid characters | Steps 10 - 12 |
| Address too long | Steps 13 - 15 |
| Address has invalid characters | Steps 16 - 19 |
| Invalid postcode | Steps 20 - 24 |
| Update for ceased case | Steps 25 - 29 |
| Incomplete record | Steps 30 - 33 |
| Possible insolvency - review | Steps 34 - 41 |
| Possible insolvency end date - review | Steps 42 - 43 |
| Struck off date received | Steps 44 - 46 |
| Amended record duplicate CRN on COTAX | Steps 47 - 52 |
| Restore to Companies House register | Steps 53 -54 |
| New address Welsh signal set | Steps 55 - 58 |
Initial action
1. Use function CRCL (Case Records Change List), then select the entry that you want to work.
2. Select the [View] button to see all available details for the case.
Where only the ‘change of name’ and / or the ‘change of address’ indicator is ‘Y’ follow step 3.
Change of name / address
3. Where this is the only reason for the case being on the work list no action is required. Delete the case from the work list.
Name too long
4. The 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.
5. Use 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.
6. Where the name cannot be abbreviated more easily than using ‘Co’ for company and ‘Ltd’ for limited, refer the case to a Technical Caseworker or CT Co-ordinator to agree the abbreviated name.
The Technical Caseworker or CT Co-ordinator should try to agree an acceptable alternative name with the company.
7. Where you are unable to reach agreement you should use an abbreviated name that:
- meets, as far as possible, any objections raised by the company
- avoids any confusion with any other similarly named company.
8. Use function ACNA (Amend Company Name / Address) to amend the name to the agreed abbreviated name.
9. Check if the case is on CRCL for any other reason and where it is, take the appropriate actions before deleting it from the work list.
Name has invalid characters
10. The new name received from Companies House includes characters that COTAX cannot accept, for example £ and €. The name has been automatically updated in COTAX and the invalid characters replaced with ‘?’.
11. You should:
- check Companies House records to find out the missing character or characters. NB: Companies House use a different apostrophe to HMRC.
- use function ACNA (Amend Company Name / Address) to amend the name.
12. Check if the case is on CRCL for any other reason and where it is, take the appropriate actions before deleting it from the work list.
Address too long
13. The new registered office address received from Companies House is longer than COTAX can accept in full.
The truncated address has been automatically entered on to the COTAX record.
14. Use function VTPR (View Taxpayer Records) to view the note that has been automatically recorded with a PID of 1111111 giving full details of the address and use function ACNA (Amend Company Name / Address) to amend the address using acceptable abbreviations that will ensure that any output is sent to the correct address. As a minimum this must be house/building name/number an valid postcode
15. Check if the case is on CRCL for any other reason and where it is, take the appropriate actions before deleting it from the work list.
Address has invalid characters
16. The new registered office address received from Companies House includes characters that COTAX cannot accept, for example £ and €. The address has been automatically updated in COTAX and the invalid character replaced with ‘?’.
17. You should check Companies House records to find out the missing character or characters. NB: Companies House use a different apostrophe to HMRC.
18. Use function ACNA (Amend Company Name / Address) to enter an acceptable alternative that will ensure that any output is sent to the correct address.
19. Check if the case is on CRCL for any other reason and where it is, take the appropriate action before deleting it from the work list.
Invalid postcode
20. An amended postcode has been received from Companies House that is invalid.
COTAX has not updated the record with the new address.
21. Check Companies House records to find the new address and postcode that has been supplied by the company.
22. Use the internet or contact the company to confirm the correct postcode.
23. When you find the correct postcode and it is different to the one held at Companies House, use function ACNA (Amend Company Name / Address) to enter the full address and postcode.
24. Where the postcode you find is the same as at Companies House and COTAX will not accept it, contact the CT Business Helpdesk (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Update for ceased case
25. An update to the designatory details has been received from Companies House and the COTAX record shows the company as struck off.
26. Check Companies House records using the CRN (Companies Registration Number) to make sure the correct COTAX record has been updated.
27. If the incorrect record has been updated then you should:
- use function TRCT (Trace CT Taxpayer) to find the correct company
- use function ACTP (Amend CT Payer Details) to correct the CRN so that future updates are made to the correct company record
- compare the COTAX record with Companies House to find the data that has been amended and then update the correct COTAX record. If necessary, refer the case to a CT Co-ordinator, for example where the AP structure needs to be amended
- use function ACTP (Amend CT Payer Details) to remove the CRN from the incorrect record so that future updates are not made to the wrong company record.
28. If the correct record has been updated you should check the Companies House record to see if the company has been struck off.
Where the company has not been struck off:
- use function ACTP (Amend CT Payer Details) to remove the struck off date then
- use function DAPD (Display AP Details) to check the AP structure is correct. Where it needs to be amended, refer the case to a CT Co-ordinator.
If the company is struck off at Companies House, you need take no further action.
29. Check if the case is on CRCL for any other reason and where it is, take the appropriate action before deleting it from the work list.
Incomplete record
30. An update has been received to the companies registered office address, but it only contains one line of address.
31. Check the Companies House record for the missing address details.
32. Where Companies House holds the details use function ACNA (Amend Companies Name and Address) to update the COTAX record.
33. Where Companies House does not hold any further details use the internet to trace the company and contact them to:
- confirm the full Registered Office address
- ask them to notify Companies House of the details.
Possible insolvency - review
34. Companies House have received the start date for one of the following:
- liquidation
- voluntary arrangement
- receivership
- administration.
These details have not previously been recorded on COTAX and the update has not been automatically recorded.
35. Check Companies House records to find the type of insolvency that has been received by selecting ‘insolvency history’.
36. If the name and address of the insolvency practitioner is not shown on the Companies House record, b/f the worklist item for one month
37. Where the insolvency type is shown as ‘Receivership Section 38’, use function NOTE to make a case note on the record and then delete the case from the work list.
For all other types of insolvency go to step 39.
38. Use function ACTP (Amend CT Payer Details) to update the record with the insolvency details from Companies House or the Scottish Register of Bankruptcies. See COM42041 for further guidance on how to do this.
39. Refer the case to a CT Co-ordinator to check the correct AP structure has been created. See COM1020 and COM1030 for guidance.
40. Except in voluntary arrangement cases, use function MRSC (Maintain Repayment / Reallocation Signals) to set the ‘no repayment’ signal.
41. In creditors’ voluntary liquidation and compulsory liquidation cases, check whether a notice to deliver a return has been issued for periods covering pre-liquidation accounting periods. If it has, use:
- function MPEN (Maintain Penalty Signals) to set the ‘no penalty required’ signal to ‘Y’ for each outstanding AP
- function RAMA (Record / Amend Assessment) to set the ‘no determination required’ signal to ‘Y’ for each outstanding AP.
Once the insolvency details have been entered on the COTAX record, check if the case is on CRCL for any other reasons. Where it is, take the appropriate action before deleting it from the work list.
Possible insolvency end date - review
42. Companies House have received the end date for one of the following:
- liquidation
- voluntary arrangement
- receivership
- administration.
The COTAX record has not been automatically updated with these details.
43. Pass the case to a Technical Caseworker to review the case, specifically to consider the outstanding liabilities, returns, AP structure and designatory contact details.
Struck off date received
44. A struck off date has been received from Companies House and a date has already been entered on COTAX.
45. Use function ACTP (Amend CT Payer Details) and update the COTAX record with the new date.
46. Check if the case is on CRCL for any other reason and where it is, take the appropriate action before deleting it from the work list.
Amended record duplicate CRN on COTAX
47. An amendment to the designatory data has been received from Companies House and the CRN (Company Registration Number) exists on more than one COTAX record.
Neither COTAX record has been updated with the amended data and there is a work list entry for each company.
48. Check Companies House records to find the correct company and note the details that have been amended.
49. Use the appropriate function to update the correct COTAX record with the amendments.
50. Use the Companies House site to find the correct CRN for the second record.
51. Use function ACTP (Amend CT Payer Details) to correct the CRN.
52. Check if the case is on CRCL for any other reason and where it is. take the appropriate action before deleting it from the work list.
Restore to Companies House register
53. A company that was previously struck off has been reinstated at Companies House and restored to the register.
A company is only restored to the register by Companies House where there is:
- a substantial amount of firm tax or unassessed liability
- firm evidence of substantial tangible free assets
- a good reason for restoration of the company.
- a request following Personal Injury Claim
- litigation from a third party
You should note that, where the original name of the company has been taken by another company before the restoration, the name of the restored company is shown at Companies House as the CRN Ltd. This is the correct name for the restored company and you should enter it on the COTAX record.
With the exception of a Personal Injury Claims and third-party litigation, Companies House will only allow a company to be restored to the register within 6 years of the dissolution date.
For Personal Injury Claims and litigation there is no time limit and the company will be struck off again at the end of the claim. This usually happens within two years.
We only need to update COTAX for certain cases and these are stated in the instructions below.
a) Use TAXW and View to get the Entry Date
b) Use ACTP to check the date of the original dissolution/strike off.
- if the gap between the entry date on the worklist and the original date the company dissolved/struck off is greater than 6 years delete the worklist .
- If the date is less than 6 years go to step c
- If there is no date – delete the worklist
c) Check Companies House (https://beta.companieshouse.gov.uk/ )
Note: if the company has been dissolved again since the entry date on TAXW please delete the worklist item.
View the attached PDF to find out who/why the company was restored, check the Filing History tab find ‘Administrative restoration application’ or ‘Restoration by order of the court’
d) Check the contents of the PDF.
Is it:
- A RT01 form and is a former director/member of the company applying for the company to be restored follow steps e-i
- A restoration made on request of former director/member of the company follow steps e-i
- A restoration made on request or personal individual or third-party company in respect of litigation or person injury claim go to step i
- A Restoration made on request of HMRC – if the company is insolvent, in TAXW delete worklist entry and use NOTE function to leave the note CRCL Restored by HMRC COTAX record not reopened automatically. If restoration required contact CT National Inbox. If the company is not insolvent, go to e)
- there’s no PDF or it’s unclear as to who has requested the restoration in TAXW B/F Entry using HO Misc with 25/12/2021
e) Check the registered name and address on Companies House matches COTAX
- if different update COTAX using ACNA to match Name and/or Address on Companies House and go to step f
- if same go to step f
f) Use function ACTP to remove the dissolution date from COTAX. Accept any warning messages that may be displayed about the re-setting of the accounting period structure.
g) Use function NOTE to leave an appropriate note
- CRCL Dissolved Date removed as Company restored on COHO [and add one of the following]
- via a RT01 form with application from former director/member of the company
- via former director/member of the company
- on request of HMRC
- If you have updated the Company Name and/or address, please add:
- Name/address also updated to match COHO records
h) if the request was from HMRC check COTAX notes, if requester details present send an email to them and advise the company is now live on COTAX [use PID in outlook] using template below
UTR [insert UTR]
Company Name [insert company name]
The Company above has been restored on COTAX following notification from Companies House.
i) In TAXW Delete work list entry
54. Check if the case is on CRCL for any other reason and where it is, take the appropriate action before deleting it from the work list.
New address Welsh signal set
55. A new registered office address has been received from Companies House and the ‘language’ signal is set to ‘W’.
The COTAX record has not been automatically updated with the new address.
All Welsh language cases are dealt with by the Welsh Contact Centre, Porthmadog office 291414.
56. Send the new details to:
HMRC Welsh Contact Centre
Tŷ Moelwyn
Tros y Bont
Porthmadog
Gwynedd
LL49 9AB
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
57. If a case appears on CRCL for any other office other than 291414, you should contact the Welsh Contact Centre to establish if it is a genuine Welsh language case and if appropriate, use function TRCA (Transfer Case) to transfer it to that office.
58. Check if the case is on CRCL for any other reason and where it is, take the appropriate action before deleting it from the work list.