COM130177 - Returns / notices: notices and returns: original returns delivered online
This subject is presented as follows
General
Self assessment recorded - Query arising
Self assessment not recorded - Query arising
Self assessment not recorded - System inhibitions
Self assessment recorded - Overpayment arising
Returns not allocated to an AP
General
Whenever possible, a return filed online is processed onto COTAX and the self assessment recorded without the need for any manual intervention. Where the case requires no further review, it does not appear on any Work List.
Self assessment recorded - Query arising
Returns filed online that have been automatically processed are entered on the EFRL (E-Filed Returns) Work List for the following reasons
- There is a change of address
Note: Even minor amendments to the address will create an entry on the Work List.
- There is a S102 surrender claim
- AP Changed
- Message Number
- A repayment has been claimed for an earlier AP
- Supplementary pages are attached to the CT600
- The accounts are for a period longer than 18 months
- Thereturn shows that the company is in liquidation
- The accounts are for a different period to the return
- The computations are for a different period to the return
- There is one or more PDF attachments
- The return shows a reason for not attaching accounts
- The return shows a reason for not attaching computations
- Figures are estimated
You must ensure that procedures are in place to examine the EFRL Work List on a regular basis, so the returns are processed onto COTAX as soon as possible.
Self assessment not recorded - Query arising
COTAX cannot automatically process returns filed online where, in the interval between the return being submitted by the company and automatic processing commencing, one or more of the following actions have occurred on the COTAX record
- A striking off date has been recorded
- AP details have changed
- A manual return has been logged
These cases appear on the EFRL Work List with the relevant attribute and should be reviewed as soon as possible.
Self assessment not recorded - System inhibitions
Returns filed electronically where system inhibitions prevent the recording of a self assessment cannot be processed automatically, and are entered on the RSAW (Record SA List) Work List, with the attribute ‘E-Filed Return’ set to ‘Y’.
The inhibitions giving rise to a self assessment not being recorded are
- A carry back is present
- The date of receipt of the return is more than 6 years after the end of the AP
- There are claims present on a Revenue Determination linked to the AP
- An informal discharge or manual remission is present on the AP
- There is an entry for Tonnage Tax on the CT600
- A Revenue Determination for this AP is awaiting issue
- The online service has been unable to complete satisfaction checks
You must review the entries and clear them as soon as possible.
Self assessment recorded - Overpayment arising
If an overpayment is created by the recording of a self assessment, COTAX will deal with it automatically, unless any of the existing reasons that prevent an overpayment arise (see subject ‘Overpayments that cannot be handled automatically’ (COM121010) in section ‘Inhibit Automatic Process’).
Where automatic handling is not possible, an entry will appear on the appropriate Work List shown below with the attribute ‘E-Filed’ set to ‘Y’
- 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 made 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 LOPD with the reason ‘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 or Film Tax Credit Payable |
| 155 | Land Remediation or LA Company Tax Credit Payable |
For further information on dealing with all of these Work Lists, see section ‘Repayment / Reallocation Work Lists’.
Returns not allocated to an AP
COTAX cannot automatically process returns filed online where the company or agent has changed the existing AP structure and
- The return has passed initial validation at the Government Gateway
But
- COTAX has not been able to automatically amend the AP structure
The ‘new’ AP as advised by the company or agent is entered on Work List
- EFRL (E-Filed Returns ) with an attribute of ‘No Matching AP’
Because COTAX has not been able to process the return, it cannot appear in the COTAX Function DRTN (Display Return Data).
When you use CT View Returns, a return in this condition will be shown as ‘Not Allocated’ and can be viewed as usual.
For a list of functions to use in particular situations, see COM130021.
