COM1190 - Accounting periods: company accounting periods: superseding a CTSA AP - enquiry in progress
Where the Enquiry in Progress signal (Word 27KB)is set on an AP and you
- Find that a return has been made for the wrong period
- Wish to amend the AP record to issue a Closure Notice (Word 28KB) for what you believe to be the true AP
You must follow the detailed guidance contained in the subject ‘Enquiry Into Return For The Wrong Period’ (COM71060) in the ‘Enquiries’ business area.
Notes:
1. |
Before June 2002 it was possible to supersede a CTSA AP with a logged return where the Enquiry in Progress signal was set to ‘Y’ on that AP. You may still find cases where this happened. |
2. |
From June 2002, in order to overcome technical problems, processing was changed to prevent most APs with a logged return from being superseded. You can however, supersede a CTSA AP with a logged return where a Revenue Amendment (Word 30KB) has been issued which has an open appeal. |
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
For a list of functions to use in particular situations, see COM1021.
