COM130045 - Returns / notices: notices and returns: computer support for online delivery

Every original return Form CT600 delivered through CT Online has to pass validation and is automatically processed onto COTAX where possible. Where further action is required, the return appears on a Work List for manual review.

Where an online return appears on EFRL (E-Filed returns Work List) because COTAX cannot match it to an AP on the record, the system reviews the case each day for 60 days to see whether the AP structure has been amended and the return can be processed automatically. After 60 days, it will stop trying to process the return automatically, but the case will remain on the Work List.

Amended returns delivered online also pass through validation. Cases requiring review appear on AEFL (Amended E-Filed Return List). The amendment may not have been automatically processed by COTAX before listing, so it is important to review AEFL regularly and carry out any manual action required.

Every Form CT600 and attachments delivered online are available for risk assessment and viewing in the office that is responsible for the COTAX record.

For a list of functions to use in particular situations, see COM130021.