COM131012 - Returns / notices: returns work lists: amended e-filed list (AEFL) CTSA APs only (Action Guide)

To deal with cases on the ‘Amended E-Filed List’ in your office, consider steps 1 - 51 below. The guide is presented as follows


Initial action Step 1
Establishing why the case is on the work list Steps 2 - 4
Struck off Step 5
No matching AP Steps 6 - 8
Unlogged return Step 9
Manual review required Steps 10 - 11
Enquiry in progress Step 12
SA awaiting issue Steps 13 - 14
Previous amendment not actioned Steps 15 - 16
Previous amendment not issued Step 17
Amended online tax return address change Step 18
Filing only agent Step 19
Repayment claimed for an earlier AP Steps 20 - 23
Supplementary pages attached Steps 24 - 25
Accounts longer than 18 months Steps 26 - 29
Reason for no iXBRL accounts Steps 30 - 32
Reason for no computations Steps 33 - 34
Estimated figures captured from CT600 Steps 35 - 37
Accounts for a different period to return Steps 38 - 41
Computations for a different period to return Steps 42 - 45
Return shows company is in liquidation Steps 46 - 47
PDF attachments Steps 48 - 51

Initial action

1. Use Function AEFL (Amended E-Filed List) to display the work list and
 
  • Select the entry that you want to work
 
  • Confirm that the amended return is within the time limit for the submission of an amended return
 

Note: The Government Gateway checks the appropriate time limits for submission. However, the result of an enquiry into a return for one AP may require an amendment to another. For that reason, the Government Gateway allows amended returns to be submitted after the expiry of the time limit where the Enquiry In Progress (EIP) signal is set. Where the EIP signal is set on the record, you will need to check that any electronic amendment received is not out of date.
 
  • Where an amended return has already been processed in COTAX, and is outside the time limit for acceptance you must
 
    • Review the case to establish if you need to reverse any automatic processing that has already taken place (See subject 'Taxpayer Amendments' in the ‘Enquiries’ business area)
 
    • Delete the entry
 
Note: Because of the way in which the e-filed return is stored the return will still appear in ‘View E-Filed CT Returns’ as an amended return, even though no details of it will appear in COTAX. You should make appropriate notes in the company file or in Function NOTE to explain why you did not process it in COTAX
 
And
 
    • Advise the company / agent of the position
 
  • Where it has not been processed in COTAX you must
 
    • Review the case to establish if any alternative action is necessary
 
    • Delete the entry
 
And
 
    • Advise the company / agent of the position

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Establishing why the case is on the work list

2. Select the [View] button to see all available details for the case, including the reason for entry onto the list
 

Note: The reason shown may reflect why the case was originally put onto the list, and may not reflect any subsequent changes. There may be more than one reason that the case is on the list but only one can be shown
3. Use the ‘View E filed CT Returns’ function, to examine the return and attachments, as submitted by the Company / Agent
4. Where the return has not been filed using iXBRL (Word 34kb) accounts and computations you will need to use Function VTPR (View Taxpayer) to confirm that the amended return is for the correct UTR / Company. All returns filed using iXBRL will have been automatically checked at the time of processing to see that the correct accounts and computations have been attached with the CT600
 
  • If it is, continue to the appropriate step of this Action Guide
 

If it is not, contact the Company / Agent to resolve the matter and arrange for any corrective action needed
 

Note: You may find that a printed copy of the return and attachments will help you to decide what action you need to take to clear the work list entry

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Struck off

  In this case the amended return has not been processed in COTAX
5. Check Companies House records to confirm that the company struck off date has been correctly entered in COTAX
 
  • If it has
 
    • Contact the company / agent to discover the reason for the submission of the return
 
And
 
    • Depending on the further information you obtain, arrange for any corrective action needed
 

Note: If the amended return is not to be recorded you must manually delete the entry from the work list. Because of the way in which the e-filed return is stored the return will still appear in ‘View E-Filed CT Returns’ as an amended return, even though COTAX has not actioned it. You should make appropriate notes in the company file or use Function NOTE to explain why you did not process it in COTAX
 
  • If it has not
 
    • Correct the COTAX record as necessary
 
And
 
    • Use Function RAMA (Record / Amend Assessment) to Record the Taxpayer Amendment
 
And
 
    • Delete the entry from the work list

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No matching AP

  In this case the amended return has not been processed in COTAX
6. Use Function VPPD (View Payment and Posting Details) to compare the period shown on the amended return with the APs and Self Assessments recorded on COTAX
7. If the amended return can be processed (because, for example, the AP structure has already been changed since receipt of the amended return)
 
  • Use Function RAMA (Record / Amend Assessment) to Record the Taxpayer Amendment
 

And
 
  • Delete the entry from the work list
8. If the amended return cannot be processed, because there is no matching AP
 
  • Contact the company / agent to advise that no further action will be taken
 

And
 
  • Delete the entry from the work list
 

Note: If the amended return is not to be recorded you must manually delete the entry from the work list. Because of the way in which the e-filed return is stored the return will still appear in ‘View E-Filed CT Returns’ as an amended return, even though COTAX has not actioned it. You should make appropriate notes in the company file or use Function NOTE to explain why you did not process it in COTAX

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Unlogged return

  In this case the amended return has not been processed in COTAX
9. As the original return has been unlogged, there is no Self Assessment available for amendment. You must review the circumstances giving rise to the original return being unlogged, and satisfy yourself that the return now received is an amendment, rather than a ‘new’ original return
 
  • If you discover that the return is not an amendment, but is an attempt to submit a new original return, examine it in accordance with the information in section ‘Return Handling’ in this business area, and use Function
 
    • LRTN (Log Return) to log receipt of the return, as ‘E-Filed with Manual Intervention’
 
    • Complete the capture of the return and recording of the Self Assessment
 
And
 
    • Delete the entry from the work list
 
  • If you confirm that the return is an amendment, contact the company / agent to
 
    • Clarify the reason for submission of the amendment
 
And
 
    • Consider if any further action is necessary

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Manual review required

  In this case the amended return has not been processed in COTAX
10. Because of system inhibitions, COTAX cannot automatically process amended returns in any of the following circumstances
 
  • The amended return contains
 
    • Claims for carry-back of relief(s) to earlier years
 
Or
 
    • Liability to Tonnage Tax
 
  • The last assessing action was not a self assessment, or a taxpayer amendment
 
  • No original return has yet been logged
11. You must examine the amended return and any attachments, to find out the reason for its submission, and
 
  • Where the amended return is acceptable for processing in COTAX
 
    • Record the taxpayer amendment using Function RAMA (Record / Amend Assessment)
 
And
 
    • Delete the entry from the work list
 
  • Where the amended return is not acceptable for processing in COTAX
 
    • Advise the company / agent accordingly
 
And
 
    • Delete the entry from the work list
 

Note: If the amended return is not to be recorded you must manually delete the entry from the work list. Because of the way in which the e-filed return is stored the return will still appear in ‘View E-Filed CT Returns’ as an amended return, even though COTAX has not actioned it. You should make notes in the company file or use Function NOTE to explain why you did not process it in COTAX

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Enquiry in progress

  In this case the amended return has not been processed in COTAX
12. You should deal with the amendment
 
  • Following the advice in subject 'Taxpayer Amendments' in the ‘Enquiries’ business area
 

And
 
  • B/F the work list entry, until such time as you are in a position to delete it

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SA awaiting issue

  In this case the amended return has not been processed in COTAX, because the original return has not completed processing
13. You should
 
  • Check that the original return is either
 
    • About to have a Self Assessment recorded
 
Or
 
    • Receiving the necessary attention to allow it to be processed
14. Once that has happened deal with the amended return
 
  • In accordance with the advice contained in subject 'Taxpayer Amendments' (COM71020) in the ‘Enquiries’ business area
 

And
 
  • B/F the work list entry, until such time as you are in a position to delete it

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Previous amendment not actioned

  In this case the amended return has not been processed in COTAX because an amended return received on an earlier date has not been processed
15. You should
 
  • Check the reason for the previous amended return not having been processed
 

And
 
  • If the current amendment is acceptable for processing in COTAX, deal with it
 
    • In accordance with the advice contained in subject 'Taxpayer Amendments' (COM71020) in the ‘Enquiries’ business area
 
And
 
    • B/F the work list entry, until such time as you are in a position to delete it
16. If the current return is not acceptable for processing in COTAX
 
  • Advise the Company / Agent accordingly
 

And
 
  • Delete the work list entry
 

Note: If the amended return is not recorded, you must manually delete the entry from the work list. Because of the way in which the e-filed return is stored the return will still appear in ‘View E-Filed CT Returns’ as an amended return, even though COTAX has not actioned it. You should make appropriate notes in the company file or use Function NOTE to explain why you did not process it in COTAX.

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Previous amendment not issued

  In this case the amended return has not been processed in COTAX because two amended returns have been electronically submitted on the same day.
  The circumstances giving rise to more than one amendment being made in the same 24 hour period are exceptional, and it is expected that such entries will be rare
 
  • Because returns submitted using Third Party software are received directly through the Government Gateway, with no check being made on the APs until they reach COTAX, it is possible that a customer may submit the same return more than once
 
  • In such a case the first return submitted will, subject to the normal checks, be processed by the COTAX system
 
  • The second (and any subsequent) amended return(s) will not be processed, as the assumption is that the submission is in error
17. You should compare the amended return with the one processed by COTAX, and
 
  • Where there are no changes
 
    • Advise the agent / company that you do not intend to take any action on it
 
And
 
    • Delete the entry from the work list
 

Note: If the amended return is not recorded, you must manually delete the entry from the work list. Because of the way in which the e-filed return is stored the return will still appear in ‘View E-Filed CT Returns’ as an amended return, even though COTAX has not actioned it. You should make appropriate notes in the company file or use Function NOTE to explain why you did not process it in COTAX.
 
  • Where there are changes
 
    • Contact the agent / company to find out if the return is to be treated as an amendment (the likelihood is that this was an attempt to correct an error in the first amended return)
 
And, if it is
 
    • Use Function RAMA (Record/Amend Assessment) to record the taxpayer amendment
 
Then
 
    • Delete the entry from the work list
 

Note: If the amended return is not recorded, you must manually delete the entry from the work list. Because of the way in which the e-filed return is stored the return will still appear in ‘View E-Filed CT Returns’ as an amended return, even though COTAX has not actioned it. You should make appropriate notes in the company file or use Function NOTE to explain why you did not process it in COTAX.

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Amended online tax return address change

  In this case the amended return has been processed in COTAX
18. Confirm that the address given on the form for a limited company is the Registered Office address by checking the file or the details held at Companies House
 
  • If the correct address is not held on COTAX and needs updating use Function ACNA (Amend Company Name/Address) to change the address on COTAX

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Filing only agent

  In this case the amended return has been processed in COTAX
19. This attribute will help identify returns that have been submitted by a Filing Only Agent (Word 23kb). A Filing Only Agent is allowed to submit electronic returns for any company even if they do not have 64-8 authority for that company. You therefore need to be careful about contacting or corresponding with a Filing Only Agent as we do not hold the authority to do so

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Repayment claimed for an earlier AP

  In this case the amended return has not been processed in COTAX
20. Where the claim relates to a loss carry back review the claim and where acceptable process it. See COM50001 for further guidance
21. Where the claim relates to S458 CTA 2010 (formerly S419(4) ICTA 1988) refer the case to a Technical Caseworker to process the claim. See COM53120 for further guidance
22. Where the repayment claim is accepted record the amendment
 
  • Use Function RAMA (Record / Amend Assessment) to record a taxpayer amendment (or to record a claim, if the time limit for amending the return has ended)
 

And
 
  • Delete the entry from the work list
23. If you have concerns about the repayment claim, amend or enquire into it as appropriate. If the claim for the earlier AP was made within the time limit to amend the earlier return see COM23010. If the Para 15 Sch 18 time limit to amend the return has expired, the claim for the earlier AP was made outside of a return under Schedule 1A TMA 1970. See COM71140 and COM71141
 
  • Advise the company / agent accordingly
 

And
 
  • B/F the work list entry, until such time as you are in a position to delete it

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Supplementary pages attached

  In this case the amended return has not been processed in COTAX
24. Review the supplementary pages and where acceptable record the amendment
 
  • Use Function RAMA (Record / Amend Assessment) to record a taxpayer amendment
 

And
 
  • Delete the entry from the work list
25. If you have concerns about the supplementary pages, you should correct or enquire into the return as appropriate
 
  • Advise the company / agent accordingly
 

And
 
  • B/F the work list entry, until such time as you are in a position to delete it

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Accounts longer than 18 months

  In this case the amended return has not been processed in COTAX
26. Refer the case to a Technical Caseworker to review the amended return
27. The Technical Caseworker should check
 
  • Whether the amendment can be processed as it is
 
  • If the return needs to be corrected
 
  • If he wants to enquire into the return
28. Where the Technical Caseworker tells you to record the amendment as submitted or corrected
 
  • Use RAMA (Record / Amend Assessment) to record the taxpayer amendment
 

And
 
  • Delete the entry from the work list
29. If the Technical Caseworker has concerns about the amended return, he or she will advise the company / agent and correct or enquire into the return as appropriate. You should
 
  • B/F the work list entry, until such time as you are in a position to delete it

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Reason for no iXBRL accounts

  In this case the amended return has not been processed in COTAX
30. You must view the amended return in View E-Filed CT Returns to find the reason why the accounts have not been submitted in iXBRL. One of the following will be displayed
 
  • Period of Account differs from AP - Accounts with separate return
 
  • Company in liquidation
 
  • Not within charge to CT
 
  • Company dormant
 
  • Amendment - accounts already submitted
 
  • Other - PDF attached with explanation
  Because all of the above reasons are available to the company / agent when submitting the return it is possible to see any one of these reasons. However because this is an amended return the most common reasons you should see are
 
  • Amendment - accounts already submitted
 

Or
 
  • Other - PDF attached with explanation
31. You should examine the amended return and where it is acceptable
 
  • Record the taxpayer amendment using Function RAMA (Record / Amend Assessment)
 

And
 
  • Delete the entry from the work list
32. If you have concerns about the amended return, you should correct or enquire into it as appropriate
 
  • Advise the company / agent accordingly
 

And
 
  • B/F the work list entry, until such time as you are in a position to delete it

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Reason for no computations

  In this case the amended return has not been processed in COTAX
33. You must view the amended return in View E-filed CT Returns to find the reason why the computations have not been submitted
 
  • Period of Account differs from AP - Accounts with separate return
 
  • Company in liquidation
 
  • Not within charge to CT
 
  • Company dormant
 
  • Amendment - computations already submitted
 
  • Other - PDF attached with explanation
  Because all of the above reasons are available to the company / agent when submitting the return it is possible to see any one of these reasons. However because this is an amended return the most common reasons you should see are
 
  • Amendment - computations already submitted
 

Or
 
  • Other - PDF attached with explanation
34. You should examine the amended return and where it is acceptable for processing
 
  • Record the taxpayer amendment using Function RAMA (Record / Amend Assessment)
 

And
 
  • Delete the entry from the work list
  If you have concerns about the amended return, you should correct or enquire into it as appropriate
 
  • Advise the company / agent accordingly
 

And
 
  • B/F the work list entry, until such time as you are in a position to delete it

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Estimated figures captured from CT600

  In this case the amended return has not been processed in COTAX
35. For guidance on returns that contain estimated figures see COM130240 and the Company Taxation Manual at CTM93280
36. Where you accept the estimated figures in the amended return
 
  • Use Function RAMA (Record/Amend Assessment) to record the taxpayer amendment
37. If you have concerns about the amended return, correct or enquire into it as appropriate
 
  • B/F the work list entry, until such time as you are in a position to delete it

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Accounts for a different period to return

  In this case the amended return has not been processed in COTAX
38. View the amended return and accounts in ‘View E-Filed CT Return’ and establish why the accounts are showing a different period of account to the return
39. Consider the effect of the following on the AP structure
 
  • The AP start and end dates shown on the return(s) received
 
  • The period of account start and end dates shown in the accounts
40. Where you decide that the amended return can be accepted
 
  • Amend the AP start and end dates if necessary using Function MAPD (Maintain AP Dates)
 
  • Use Function RAMA (Record / Amend Assessment) to Record the Taxpayer Amendment
 

And
 
  • Delete the entry from the work list
41. Where you decide that the amended return cannot be accepted
 
  • Advise the company / agent that the return is not suitable for processing
 

And
 
  • Delete the entry from the work list
  Note: If the amended return is not recorded, you must manually delete the entry from the work list. Because of the way in which the e-filed return is stored the return will still appear in ‘View E-Filed CT Returns’ as an amended return, even though COTAX has not actioned it. You should make appropriate notes in the company file or use Function NOTE to explain why you did not process it in COTAX

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Computations for a different period to return

  In this case the amended return has not been processed in COTAX
42. View the amended return and accounts in ‘View E-Filed CT Return’ and establish why the computations are showing a different period of account to the return
43. You will need to consider the effect of the following on the AP structure
 
  • The AP start and end dates shown on the return(s) received
 
  • The period of account start and end dates shown in the computations
44. Where you decide that the amended return can be accepted
 
  • Amend the AP start and end dates if necessary using Function MAPD (Maintain AP Dates)
 
  • Use Function RAMA (Record / Amend Assessment) to record the taxpayer amendment
 

And
 
  • Delete the entry from the work list
45. Where you decide that the amended return cannot be accepted
 
  • Advise the company / agent that the return is not suitable for processing
 

And
 
  • Delete the entry from the work list
  Note: If the amended return is not recorded, you must manually delete the entry from the work list. Because of the way in which the e-filed return is stored the return will still appear in ‘View E-Filed CT Returns’ as an amended return, even though COTAX has not actioned it. You should make appropriate notes in the company file or use Function NOTE to explain why you did not process it in COTAX

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Return shows company is in liquidation

  In this case the amended return has not been processed in COTAX
46. Where it is an existing insolvency case examine the return and where you are content to accept the amended return
 
  • Use Function RAMA (Record / Amend Assessment) to record the taxpayer amendment
 

And
 
  • Delete the entry from the work list
47. Where it is a new insolvency case, review the return and check that the correct accounting periods have been recorded on COTAX before recording the amended return. See COM1030, COM130050, COM130160, COM130100 and COM130101 for further information

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PDF attachments

  In this case the amended return has not been processed in COTAX
48. Review the return and PDF attachments to find out the reason for its submission
49. If the PDF is a letter requiring a response, deal with this
50. Where there is no reason that the amended return cannot be processed then
 
  • Record the taxpayer amendment using Function RAMA (Record / Amend Assessment)
 

And
 
  • Delete the entry from the work list
51. If you have concerns about the amended return, you should correct or enquire into it as appropriate
 
  • Advise the company / agent accordingly
 

And
 
  • B/F the work list entry, until such time as you are in a position to delete it
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