COM45061 - Case records: records work list: companies not known to COTAX list (CNKC) (Action Guide)

To deal with the cases on the Companies not known to COTAX work list in the CT responsible office consider steps 1 - 9 below.

The guide is presented as follows.

Action Steps
Initial action Steps 1 - 2
Taxpayer record traced Steps 3 - 6
Unable to trace taxpayer record Steps 7 - 9

Initial action

1. Use function CNKC (Companies not known to COTAX list) to select the case you want to work and select the [View] button to see all the available details for the case.

2. Access the Companies House website and obtain details of the company, then use function TRCT (Trace Taxpayer) and try to trace the taxpayer on COTAX, or where the update is for an Industrial Provident Society (the CRN is prefixed with ‘IP’ or ‘RS’), access the Financial Services Authority (FSA) website to check you have the correct company details.

Taxpayer record traced

3. Where you find the taxpayer record, use function VTPR (View Taxpayers Record) to check which office is responsible for the case.

  • Where the responsible office is 220400 go to step 5.
  • Where the responsible office is not 220400 got to step 6.

4. Use:

  • function ACTP (Amend CT Payer Details) to enter the CRN (Company Registration Number) and any other updates received from Companies House or found on the FSA website
  • function ACNA (Amend Companies Name / Address) to amend the COTAX record with any updates received from Companies House or found on the FSA website then delete the entry from the work list.

5. Make a B/F note starting with ‘BHD’ followed by the UTR of the company and a B/F date of two weeks.

6. The COTAX Business Help Desk filters the work list for items where a B/F note has been made starting with ‘BHD’ and:

  • checks the Companies House or FSA website for details of the update to the designatory data details
  • adds the Company Registration Number to the COTAX record and makes any other updates needed
  • deletes the entry from the work list.

Unable to trace taxpayer record

7. Where you are unable to trace the taxpayer record, check the Companies House website for the date of incorporation.

  • Where the date of incorporation is no more than two years before the date of entry on the work list go to step 8.
  • Where the date of incorporation is more than two years before the date of entry on the work list go to step 9.

8. Use function CCTP (Set Up New Company) to create a new company record using the details held in the Companies House website, then:

  • use function TRCA (Transfer Case) to transfer the case to the correct responsible office if required
  • delete the entry from the work list.

9. Refer the case to a CT Co Ordinator or Technical Caseworker asking them to:

  • review the case for compliance purposes
  • set the case up on COTAX
  • delete the entry from the work list.