COM132035 - Returns / notices: return handling: not allocated returns (Action Guide)
To deal with returns appearing on the Amend Accounting Period List consider steps 1 - 24 below. The guide is presented as follows.
Initial action for online returns听 听Steps 1 - 3
Initial action for paper returns听Steps 4 - 6
Carryback postings on superseded AP听Steps 7 - 8
Discovery assessment on AP to be superseded听Step 9
Enquiry signal set on AP to be superseded听Step 10
Logged return on AP to be superseded听Steps 11 - 12
Multiple live APs in specified period听Step 13
New AP overlaps AP with logged return听 Steps 14 - 15
Start date of new AP before logged return听Steps 16 - 17
Start date prior to commencement date听Steps 18 - 19
Start date prior to earliest live AP听Step 20
Start date prior to incorporation date听Steps 21 - 22
New AP is longer than 12 months听Steps 23 - 24
听
Initial action for online returns
1.听听听听听听听听听听听听听 Use function EFRL (E-Filed Return List) and function AAPR (Amend Accounting Period List) and sort and filter the lists to view the cases.
2.听听听听听听听听听听听听听 Use View CT Returns to see the online return and in particular the attachments.
3.听听听听听听听听听听听听听 Based upon the reason for entry on the work list, refer to the appropriate section of this action guide for further advice on how to proceed.
听听听听听听听听听听听听听听听听 Make sure you have read the guidance in COM132034 regarding corrections and enquiries.
听听听听听听听听听听听听听听听听 Whenever you take actions on the COTAX record, remember to use function TAXW (Taxpayer Worklist) and deal with any resulting entries.
听听听听听听听听听听听听听听听听 Remember that where a return has been submitted by a filing only agent, we do not hold a form 64-8 and therefore have no authority to correspond with the agent.
Initial action for paper returns
4.听听听听听听听听听听听听 When the Clerical Caseworker cannot log the return and has referred it to a CT Co-ordinator or Technical Caseworker you should:
- 听听听听听听听听听听 compare the dates on the return to the AP details on the COTAX record
- 听听听听听听听听听听 check whether there is an assessment on any AP included within the return period
- 听听听听听听听听听听 make sure the accounts and computations are for a period of no more than 12 months.
5.听听听听听听听听听听听听 If the return and accompanying documents are satisfactory, advise the Clerical Caseworker how to log and capture the return.
6.听听听听听听听听听听听听 Refer to the appropriate section of this action guide if any further action is required, having read the guidance in COM132034 regarding correction and enquiries.
Carryback postings on superseded AP
7.听听听听听听听听听听听听听 There are one or more carry back postings on AP or APs that will be superseded when the AP structure is changed to allow the return to be processed. If the return details are incorrect:
- 听听听听听听听听听听 discuss the case with the company or agent to establish the correct periods and returns
- 听听听听听听听听听听 if necessary, use function URTN to unlog the return on the AP to be superseded
8.听听听听听听听听听听听听听 Arrange to have both returns logged as 鈥榚-filed with manual intervention鈥�, captured and the self assessments recorded for the correct APs.
Discovery assessment on AP to be superseded
9.听听听听听听听听听听听听听 There are one or more discovery assessments on an AP that will be superseded when the AP structure is changed to allow the return to be processed.
- The caseworker who raised the discovery assessment should examine the return and decide what action is needed.
Enquiry signal set on AP to be superseded
10.听听听听听听听听听听听听 The 鈥榚nquiry in progress鈥� signal is set on one or more APs that will be superseded when the AP structure is changed to allow the return to be processed.
- The caseworker dealing with the enquiry must examine the return and decide whether if affects the enquiry.
Logged return on AP to be superseded
11.听听听听听听听听听听听 There are one or more returns logged on APs that would be superseded by changing the AP structure to allow the return to be processed. One of the returns must be for an incorrect period.
听听听听听听听听听听听听听听听听 A Technical Caseworker must review the case and decide what action is required, discussing the facts with the company or its agent if necessary.
12.听听听听听听听听听听听 If you decide that the period for which a return has already been received is incorrect:
- 听听听听听听听听听听 use function URTN (Unlog Return) to unlog the earlier return
- 听听听听听听听听听听 use function MAPD (Maintain AP Dates) to amend the AP record
- 听听听听听听听听听听 inform the company and its agent of the action you have taken and
- 听听听听听听听听听听 arrange to have both returns logged as 鈥榚-filed with manual intervention鈥�, captured and the self assessments recorded for the correct APs.
听听听听听听听听听听听听听听听听 If you are unsure of the best approach to take in such a case, contact the COTAX Business Help Desk for assistance (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Multiple live APs in specified period
13.听听听听听听听听听听听听 Recording the new AP start date shown on the return will supersede more than one AP in the specified period.
- See the action guide at COM1090 for guidance.
- After you have dealt with the manual linking pass the return back to the Clerical Caseworker to be logged as 鈥榚-filed with manual intervention鈥� using the original date of receipt, captured and the self assessment recorded.
New AP overlaps AP with logged return
14.听听听听听听听听听听听 The AP dates shown on the return overlap an existing AP with a logged return. One of the returns must be incorrect.
- A Technical Caseworker should investigate the reason for submission of the 鈥榥ew鈥� return and the correct course of action.
15.听听听听听听听听听听听 When you have decided what action you need to take, go to step 12.
Start date of new AP before logged return
16.听听听听听听 A return is already logged with a start date later than the start date shown on the return received. One of the returns must be incorrect.
- A Technical Caseworker should investigate the reason for the submission of the 鈥榥ew鈥� return and the correct course of action.
17.听听听听听听听听听听听听 When you have decided what action you need to take, go to step 12.
Start date prior to commencement date
18.听听听听听听 The AP start date shown on the return is before the date trade commenced recorded on the COTAX record.
Discuss the position with the company or its agent and decide whether the return and accounts supplied are correct.
听听听听听听听听听听听听听听听听听 If the return and accounts supplied are incorrect and the existing date of commencement and AP record stands:
- 听听听听听听听听听听 amend the return details to agree the AP record and
- 听听听听听听听听听听 pass the return back to the Clerical Caseworker to be logged as 鈥榚-filed with manual intervention鈥� using the original date of receipt, captured and the self assessment recorded. Tell the Clerical Caseworker to issue a correction notice.
19.听听听听听听听听听听听听 If the return information supplied is correct and the date of commencement needs to be amended:
- 听听听听听听听听听听 enter the correct date of commencement using Function ACTP (Amend CT Payer Details)
- 听听听听听听听听听听 change the AP structure using function MAPD (Maintain AP Dates)
- 听听听听听听听听听听 pass the return back to the Clerical Caseworker to be logged as 鈥榚-filed with manual intervention鈥� using the original date of receipt, captured and the self assessment recorded.
Start date prior to earliest live AP
20.听听听听听听听听听听听听 The AP start date shown on the return is before the start date of the earliest live AP shown on COTAX.
- 听听听听听听听听听听 Use function MAPD (Maintain AP Dates) to amend the AP details.
- 听听听听听听听听听听 Calculate any effect of the change of AP on the return figures provided.
- 听听听听听听听听听听 Pass the return back to the Clerical Caseworker to be logged as 鈥榚-filed with manual intervention鈥� using the original date of receipt, captured and the self assessment recorded. Tell the Clerical Caseworker to issue a correction notice if you have amended any of the return figures.
Start date prior to incorporation date
Do not reject a return simply for being listed for this reason
21.听听听听听听 The start date shown on the return is before the company鈥檚 date of incorporation recorded on the COTAX record.
Check the date of incorporation on the Companies House website and correct the COTAX record if appropriate. If necessary, discuss the position with the company or its agent to decide whether the return and accounts supplied are correct.
听听听听听听听听听听听听听听听听听 If the return and accounts are incorrect and the existing date of incorporation shown on the record is correct:
- 听听听听听听听听听听 amend the return details to agree the current AP record
- 听听听听听听听听听听 pass the return back to the Clerical Caseworker to be logged as 鈥榚-filed with manual intervention鈥� using the original date of receipt, captured, and the self assessment recorded. Tell the Clerical Caseworker to issue a correction notice.
22.听听听听听听听听听听听听 If the return information supplied is correct, and the date of incorporation needs to be amended:
- 听听听听听听听听听听 amend the date of incorporation using function ACTP (Amend CT Payer Details)
- 听听听听听听听听听听 use function MAPD (Maintain AP Dates) to amend the AP structure
- 听听听听听听听听听听 pass the return back to the Clerical Caseworker to be logged as 鈥榚-filed with manual intervention鈥� using the original date of receipt, captured and the self assessment recorded.
New AP is longer than 12 months
23.听听听听听听 A return submitted through the CT Online Service cannot be for a period of more than 12 months.
If you receive a paper return for an AP longer than 12 months, check whether it is for a dormant period. If it is, use function MAPD (Maintain AP Dates) to record the period of dormancy.
24.听听听听听听听听听听听听 If the company appears to have been within the charge to CT, it is not a valid return.
听听听听听听听听听听听听听听听听听 If the return is for a company registered at Companies House, send the return back to the company with a request for early submission of a correctly completed return for, drawing attention to any approaching penalty deadlines.
听听听听听听听听听听听听听听听听听 If the return is for a small non-commercial organisation without professional advisors:
- 听听听听听听听听听听 calculate the effect of the true AP position on the figures returned
- 听听听听听听听听听听 where necessary, use function MAPD to correct the AP structure
- 听听听听听听听听听听 pass the return to the Clerical Caseworker to log and capture the revised return figures you have calculated and record the self assessment.