18.12.2019 1 Organisations Information RequestCOA2 Please select from the followingpick one!Are you filling in the form yourself or on behalf of a Client?MyselfOn Behalf of Client First Name Last Name Company Name Your Name or Company Name Clients Name or Company Name Please Enter Client's Address Please Enter Your Address Address Line 1 Address Line 2 Address Line 3 Town Country Postcode Tax Office Details Please Provide the Following Tax Reference (UTR) Tax District Accounts Office Reference PAYE Reference PAYE District VAT Registration Number Communication & Correspondence Have you provided the following? Copies of all communication with HM Revenue & Customs :YesNoUnable Copies of all communication and correspondence with HM Revenue & Customs which might affect the company's affairs in the future.YesNoUnable Copies of all elections etc. made by the company for special tax treatment which have effect for future accounting periods e.g. mean accounting date treatment.YesNoUnable Copies of any agreements with HMRC which are still in force.YesNoUnable Any other information which may have a continuing impact on the tax affairs of the company.YesNoUnable Details of any investigation carried out by HM Revenue & Customs into the tax affairs of the company within the last six years.YesNoUnable The status of the company for the purposes of the close company provisions.YesNoUnable Corporation Tax Have you provided the following? Copy of HM Revenue & Customs notice requiring a return for any period for which the return has not been submitted.YesNoUnable Corporation Tax self-assessment returns and computations for the 6 years before the date of our appointment including details of the status of each computation.YesNoUnable Copies of correspondence with HM Revenue & Customs on any computation which is under enquiry.YesNoUnable Details of any assessments for any accounting period that are under appeal, including copies of the assessment and appeals.YesNoUnable Details of cost and residue of expenditure on industrial buildings if not shown in the computations.YesNoUnable Details of the tax written down value of other assets by category, if not shown in the computations.YesNoUnable Details of all general provisions where tax relief has not yet been obtained, if not shown in the computations.YesNoUnable Details of any untaxed reserves e.g. income accruals not assessed, if not shown in the computations.YesNoUnable Details of deferred revenue expenditure e.g. any spreading of special pension contributions, if not shown in the computations.YesNoUnable Details of any losses and reliefs carried forward plus information on any potential restriction on their use (e.g. under s768 and s768A TA 1988. or shadow ACT).YesNoUnable Details of any shareholdings in non-UK resident companies which come within the controlled foreign company regime.YesNoUnable Details of corporation tax paid and repayments claimed, for the most recent accounting period and any previous period not yet submitted.YesNoUnable Details of any corporation tax paid for any accounting periods which are under enquiry, and any outstanding liabilities or repayments dueYesNoUnable Details of the tax account balances including the deferred tax calculations at the last balance sheet date.YesNoUnable Accounting Records and Transactions Have you provided the following? Trial Balance agreed to last set of submitted accountsYesNoUnable Detailed Nominal Ledgers agreed to Trial BalanceYesNoUnable Details of Debtors LedgerYesNoUnable Details of Creditors LedgerYesNoUnable Schedule of AccrualsYesNoUnable Schedule of PrepaymentsYesNoUnable Schedule of Bad debt provisionsYesNoUnable Bank ReconciliationsYesNoUnable Full working paper file, if availableYesNoUnable Time Limits Have you provided the following? Details of any claims or elections still to be made (or varied) where time limits are approaching.YesNoUnable Capital Gains and Chargeable Intangible Assets Have you provided the following? Part disposals which may affect future calculations of capital gains.YesNoUnable Capital losses carried forward if not shown in the computations (giving details of any restrictions e.g. under the pre-entry loss rules).YesNoUnable Details of any capital expenditure which has been expensed in the profit and loss account but which may be allowable against future disposals.YesNoUnable Details of roll-over relief or hold-over relief claims made under s152/s247 and s154 TCGA 1992.YesNoUnable Details of any other assets held where the capital gains base cost is below the actual cost due to any deferred capital gains.YesNoUnable Details of any claims made for the reinvestment of the proceeds on disposal of an chargeable intangible assets against replacement assets.YesNoUnable Claims for negligible value under Section 24(2) TCGA 1992.YesNoUnable Any correspondence with HM Revenue & Customs concerning the availability of the substantial shareholdings exemption.YesNoUnable Valuations oldie shares in the company agreed with HM Revenue & Customs.YesNoUnable Details of any global rebasing election made under s35 (5) TCGA 1992 for 31 March 1982 Values and any available 31 March 1982 values.YesNoUnable Group Information (If relevant and this information has not been otherwise provided) Have you provided the following? Details of any arrangement agreed with HM Revenue & Customs for making joint amended returns.YesNoUnable Details of any group payment arrangements in force.YesNoUnable Details of any intra-group transfers of assets that could give rise to de-grouping liabilities if a company left the group.YesNoUnable Any depreciatory transaction which might affect a capital loss on the winding up of a group company (s176. s177 TCGA 1992).YesNoUnable The group relief allocation and, if applicable, ACT / shadow ACT schedules showing allocation by group member for the last six years.YesNoUnable Copies of any surrenders or allocations of group tax payments.YesNoUnable Details of any claims to allocate the capital gain or loss on a disposal of a chargeable gains asset by one member of the group to another.YesNoUnable Special Transactions Have you provided the following? Details of any warranties or indemnities regarding tax given in any agreements which are still in force - including details of any disclosures given in terms of such warranties or indemnities.YesNoUnable Details of any applications or consents under s765 TA 1988, any provision of information under s765A TA 1988, or any reports under schedule 17 FA 2009.YesNoUnable Copies of all clearance applications made to HM Revenue & Customs during the last six years, together with the responses received.YesNoUnable Copies of' all requests to HMRC under their Code of Practice 10, or applications to HMRC under their Clearance Service for Businesses.YesNoUnable Copies of notifications made to HM Revenue & Customs in respect of any Tax AvoidanceYesNoUnable VAT Have you provided the following? VAT Registration Certificate.YesNoUnable Flat Rate Scheme Registration Form.YesNoUnable Flat Rate Scheme Registration Certificate.YesNoUnable Annual Accounting Approval from HMRC.YesNoUnable Copy of the last VAT Return submitted to HMRC.YesNoUnable Details of the partial exemption method currently in use.YesNoUnable Copies of any rulings from HM Revenue & Customs as to liability.YesNoUnable Copies of any elections to waive VAT exemption on properties.YesNoUnable Details and history of any items within the capital goods scheme.YesNoUnable Details and history of any items within the capital goods scheme.YesNoUnable PAYE/NIC Matters Have you provided the following? Detailed P11 Card showing year to date figures.YesNoUnable RTI Payroll ID ReferenceYesNoUnable Work Reference NumberYesNoUnable Details of matter arising from a PAYE or NI visit or investigation during the last two years.YesNoUnable Details of any P11D dispensations and PAYE settlement agreements (PSA) including copy correspondence.YesNoUnable Details of any bonuses paid otherwise than in cash form, including copies of Board minutes. P11D entries and correspondence with the provider, HM Revenue & Customs and the DWI.YesNoUnable Transfer Pricing Have you provided the following? Details of the enterprises with which the company may have a relationship falling under the control criteria for the transfer pricing legislation, both UK and overseasYesNoUnable Details of any claims under Paragraph 6 Schedule 28AA TA 1988 or s174 -110PA 2010 where the company has been disadvantaged as a result of a transfer pricing adjustmentYesNoUnable Copies of any advance pricing agreements reached with HM Revenue & CustomsYesNoUnable Copies of any advance thin capitalisation agreements reached with HM Revenue & CustomsYesNoUnable Statutory Records Have you provided the following? Copies of Statutory BooksYesNoUnable Copies of Board MinutesYesNoUnable Copies of Ordinary ResolutionsYesNoUnable Copies of Special ResolutionsYesNoUnable Register of MembersYesNoUnable Register of DirectorsYesNoUnable Register of Directors Residential AddressesYesNoUnable Register of SecretariesYesNoUnable Register of AllotmentsYesNoUnable Register of TransfersYesNoUnable Submit Form keyboard_arrow_leftPrevious Nextkeyboard_arrow_right
