COM130100 - Returns / notices: notices and returns: informal returns

In certain circumstances, companies may submit information in letters or statements accompanying letters, instead of a formal return for a CTSA AP or a CT Pay and File AP.

These informal returns may arise when a notice to deliver has been issued for a

• Pre-business (Word 34KB) return period

Or

• Period during which the company was dormant (Word 28KB)

These circumstances are not comprehensive. You will meet other situations that give rise to the receipt of informal returns.

If you are satisfied that the information in an informal return is acceptable it should be treated as a return, and logged and captured in the normal way. For further information about logging and capturing returns see section ‘Return Handling’ in this business area.

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