»Ê¹ÚÌåÓýapp

COTAX can hold four types of address on a company record.

• »Ê¹ÚÌåÓýapp company address which is either the Registered Office address, or where the company is not registered under the Companies Acts, the main address or principal place of business.
• A communication address.
• A capacity address.
• An agent’s address.

CT responsible office - COTAX output

COTAX issues output to the company address unless it is RLS. If the company address is RLS, it issues output to the communication address, if held.

»Ê¹ÚÌåÓýappre are on the company’s record.

If an agent is acting and a form 64-8(New) is held, copy output is sent to the agent.

Copy notices to deliver are not sent to agents, but COTAX sends a monthly list to all agents showing clients to whom notices to deliver have been sent, whether or not a form 64-8(New) is held. »Ê¹ÚÌåÓýapp details are sent to:

• the current agent acting for the company at the time when the notice was prepared, or exceptionally, where there is a period of agent responsibility or
• the agent acting for the period of responsibility into which the specified period end date falls at the time the notice was prepared.

»Ê¹ÚÌåÓýapp list shows the:

• name
• UTR
• client reference
• specified period
• date of issue.

Recovery office - COTAX output

»Ê¹ÚÌåÓýapp order of precedence for output to the company is as follows.

• Communication address.
• Company address.
• Agent address.

If the appropriate address held on the company’s record is RLS, COTAX uses the next available address.

See:

• COM42011 for a list of forms relevant to this subject
• COM42012 for a list of functions to use in particular situations.