COM131010 - Returns / notices: returns work lists: amended e-filed list (AEFL) CTSA APs only
This subject is presented as follows
Purpose of the list
How often should the list be reviewed?
Who does what?
When are new entries added?
Reasons for entry
Sorting and filtering - Options and recommendations
The normal next action function
Automatic deletion
Manual deletion
Purpose of the list
There are two versions of the 'Amended E-Filed List'.
- Function AEFL is the update version
- Function AEFV is the view only version
The purpose of this work list is to draw your attention to cases when an amended CT return has been submitted online.
How often should the list be reviewed?
The 'Amended E-filed List' is an immediate action (Word 23kb) work list and local management need to ensure that this work list is reviewed at least once a day to ensure that any new cases appearing are dealt with immediately.
Who does what?
It is the responsibility of a CT Co-ordinator to review the work list daily and identify any new cases and any existing cases where the BF has expired. They will normally establish why the case is on the list and carry out initial actions, referring the cases and files to a Technical Caseworker where further action is required.
When are new entries added?
COTAX puts cases on the ‘Amended E-Filed List’ (AEFL) daily when an amended Online Tax Return - Corporation Tax (OTRC) has been received.
Note: Online filing using iXBRL (Word 34kb) format does not become mandatory until April 2011 therefore companies that continue to file an amended return with PDF attachments only, will still populate this work list. Returns filed using HMRC’s Online filing product or third party software that uses the iXBRL format will be processed by COTAX and will only be placed on the work list where it meets the selection criteria.
Reasons for entry
COTAX enters a case on the 'Amended E-Filed List' when an amended Online Tax Return - Corporation Tax (OTRC) has been received and any of the following criteria applies
- Struck Off
- No Matching AP
- Unlogged Return
- Manual Review Required
- Enquiry in Progress
- Self Assessment Awaiting Issue
- Previous Amendment Not Actioned
- Previous Amendment Not Issued
- Amended E-Filed Return Address Change
- Filing Only Agent
- Repayment Claimed for an Earlier AP
- Supplementary Pages Attached
- Accounts Longer Than 18 months
- Reason for No Accounts
- Reason for No Computations
- Estimated Figures Captured from CT600
- Accounts for a Different Period to Return
- Computations for a Different Period to Return
- Return shows Company in Liquidation
- PDF Attachments
Sorting and filtering - Options and recommendations
Before you start to work cases, you may wish to sort and filter the work list to make it more manageable. You can do that by using any of the criteria below. The criteria shown in bold are those you may find most useful when filtering the ‘Amended Online Tax Return List’.
- File number
- Name
- Address change
- BF date
- Claimed S102 surrender
- Entry date
- Filing only agent
- Reference
- Reason for Entry
- PDF Attachments
- BF note
- Return AP End Date
The normal next action function
The normal next action for the ‘Amended E-Filed List’ is
- To launch Microsoft Internet Explorer to view the amended Online Tax Return
Automatic deletion
You must manually delete a case when you have completed your review.
Automatic deletion only takes place when the company record is transferred to a new office. The case will automatically appear on the new office work list.
Manual deletion
You should manually delete cases from the work list when you have finished your review.
For a list of functions to use in particular situations, see COM131011.
