COM130101 - Returns / notices: notices and returns: informal returns (Action Guide)

Dormant cases

Steps 1 - 3

Live cases

Steps 4 - 5

Logging and capturing

Steps 6 - 8

1.

Check if the company was dormant (word 28KB) during the period of the return

2.

If the company was dormant

• Use Function MAPD (Maintain AP Dates) to record the period as dormant

• Do not log and capture the informal return

3.

If the company was not dormant

• You need to log and capture the informal return

4.

Use Function DAPD (Display AP Details) to check that the return period covered by the informal return matches an AP on the COTAX record

5.

If the return period does not match an AP on the COTAX record

• Use Function MAPD to make any adjustments required

In new cases, pay particular attention to any pre-business (Word 34KB) return periods

6.

Before logging and capturing the informal return, you must identify and note the boxes and amounts that would have been completed if the appropriate version of the standard return form CT600 had been used

7.

Use Function LRTN (Log Return) to log the informal return

8.

Use Function CRTN (Capture Rest of Return) to capture the informal return

Note: If all entries are NIL, the informal return can be logged and captured by entering

• ‘0’ for Profits Chargeable To Corporation Tax (CT600 Version 2 at box 37)

• ‘0.00’ for Corporation Tax Chargeable (CTSA APs CT600 Version 2 at box 70)

• ‘0.00’ for Tax Payable (CTSA APs CT600 Version 2 at box 86)