COM130030 - Returns / notices: notices and returns: amended returns CTSA APs
This subject is presented as follows
General
A company can amend its return for a CTSA AP, including the self assessment (Word 28KB), at any time within 12 months of the filing date (Word 42KB). The time limit is not extended if a return is delivered late. It follows that if a return is delivered more than 12 months late, no amendment to the return or self assessment can be accepted.
You must tell a company when an amendment is refused as being too late. If however a late amendment reveals additional liability, which does not then form the basis of an enquiry, the tax can be brought into charge by making a discovery assessment. For full details see the 'Assessing' business area.
Amendments to returns may be accepted while an enquiry is open, but only within the normal time limits for making amendments. Any changes needed will only become effective at the closure of the enquiry. For full details see the 'Enquiries' business area.
An amendment must be made by notice to HMRC and must be in such form, contain such information and be accompanied by such statements as HMRC may reasonably require. HMRC has not prescribed the form and content of an amended return or provided an official form for amended returns. Instead, companies and their agents can amend Company Tax returns informally, in correspondence or can submit an amendment through CT Online.
Recording a taxpayer amendment
If you receive a valid amendment to a return, at a time when the original return is not under enquiry, and the amendment is acceptable and has not been submitted through CT Online, you must update the COTAX record using the ‘Record Taxpayer Amendment’ option of Function RAMA. When you have used RAMA to record the amendment, COTAX
- Issues an acknowledgement to the company, with a payslip attached where tax is outstanding
- Deals with any overpayment arising, after taking into account any signals already set
And
- Automatically amends any related late-filing penalty, where appropriate, unless you use Function PPEN (Prepare Penalty Determination) to do it yourself
Where you correct an amended return, Function RAMA allows you to issue a correction notice (Word 27KB) if necessary.
CT Online Services amended returns
All original returns for CTSA accounting periods (APs) can be amended through CT Online, whether they were processed manually in a local office, or filed online.
A company or agent makes an online amendment by submitting a revised version of the CT600 return, with amended attachments if necessary. COTAX will automatically process the amendment where possible.
Online amendments appear on AEFL (Amended E-Filed Returns Work List) if the case requires review. The Work List must be reviewed promptly to make sure amendments are processed as soon as possible.
Online amended return processed onto COTAX - Further action required
Where the following indicators are shown, the case appears on AEFL (Amended E-Filed List) and where appropriate, COTAX will process the amended return and automatically record a taxpayer amendment
- S102 surrender claim
- A change of address
Note: Even minor amendments to the address will create an entry on the Work List.
Online amended return not processed onto COTAX - Further action required
Where COTAX is not able to process an amended return and automatically record a taxpayer amendment, the case appears on AEFL (Amended E-Filed List), showing one of the following reasons for entry
| Reason Shown On AEFL | Reason For Entry |
| Struck Off | The company has been struck off in the period between the return being submitted at the Government Gateway and reaching COTAX |
| No Matching AP | The AP details have been changed in the period between the return being submitted at the Government Gateway and reaching COTAX |
| Unlogged Return | The original return has been unlogged in the period between the return being submitted at the Government Gateway and reaching COTAX |
| Manual Review Required | The last recorded assessment is not a self assessment or a taxpayer amendmentOrAn existing taxpayer amendment is still awaiting issueOrA carry back is present on the returnOrThere is an entry for Tonnage Tax on the return |
| Enquiry In Progress | The enquiry in progress signal is set on any AP |
| SA Awaiting Issue | A self assessment acknowledgement is still awaiting issue |
| Previous Amendment Not Actioned | A previous online amendment has not been processedOrDuplicate online amendments have been received |
| Filing Only Agent | An amendment has been received from a filing only agent (Word 27KB) |
| Repayment claimed for Earlier AP | The amended return indicates that a repayment is due for an earlier AP |
| Supplementary Pages Attached | The company has attached supplementary pages to the amended return |
| Accounts longer than 18 months | The company has indicated that the period of account is longer than 18 months |
| Reason for no accounts | The company has not included any accounts and has shown a reason for not doing so |
| Reason for no computations | The company has not included any computations and has shown a reason for not doing so |
| Estimated Figures captured from CT600 | The company has indicated that the amended return includes estimated figures |
| Acc’s for a different period to Return | The accounts submitted with the amended return are for a different period to the return |
| Comp’s for a different period to Return | The computations submitted with the amended return are for a different period to the return |
| Return shows Company is in Liquidation | The company has indicated on the amended return that it is in liquidation |
| PDF attachments | The company has indicated that there are PDF attachments with the amended return |
Online amended return processed onto COTAX - Overpayment arising
If an overpayment is created when the taxpayer amendment is automatically processed onto COTAX, it will be dealt with automatically, unless any of the existing reasons that prevent a repayment or reallocation arise (see subject ‘Overpayments that cannot be handled automatically’ (COM121010) in section ‘Inhibit Automatic Process’).
Where automatic repayment or reallocation is not possible, an entry will appear on the appropriate Work List shown below.
- LOPD (Overpayments List)
- LOPU (Overpayments Review List)
- ORUR (Overpayments Requiring Urgent Review List)
Additionally, if there is a change of address and an overpayment arises, it will be inhibited unless there are entries present in the ‘Nominee Details’ section of the return form, in which case automatic handling will proceed.
Where there are no Nominee Details, the case appears on the LOPD (Overpayments List) Work List with a reason of ‘E-Filed Return - Address Change’.
If the return contains entries in any of the following boxes it will appear on the MRPL (Manual Repayments List) Work List.
| 70 | IT Repayable |
| 150 | R & D Tax Credit Payable |
| 155 | Land Remediation or LA Company Tax Credit Payable |
For further information, see section ‘Repayment / Reallocation Work Lists’ (COM126000 onwards).
For a list of forms relevant to this subject, see COM130011.
For a list of functions to use in particular situations, see COM130021.
