COM131041 - Returns / notices: returns work lists: e-filed returns list (EFRL) CTSA APs only (Action Guide)

To deal with cases on the ‘E-Filed Returns List’ the Administrative Officer (AO) controlling the list should consider steps 1 - 33 below, then refer cases needing further action to the CT Co-ordinator or Technical Caseworker who will consider steps 34 - 44.

Administrative Officer Guide
CT Co-ordinator / Technical Caseworker Guide

Administrative Officer Guide

The Administrative Officer guide is presented as follows

Initial action Step 1
Establishing why the case is on the work list Steps 2 - 4
No matching AP Step 5
Return contains a change of address Steps 6 - 9
Return has been submitted without iXBRL accounts Steps 10 - 11
Return has been submitted without computations Steps 12 - 14
Check PDF attachments only Step 15
Filing only agent Step 16
PDF Accounts attached with explanation Steps 17 - 18
AP changed / message number Steps 19 - 21
Company struck off Step 22
Duplicate return received Steps 23 - 27
The AP start and end dates shown on the return differ from the period of accounts shown in the accounts Steps 28 - 30
The AP start and end dates shown on the return differ from the period of accounts shown in the computations Steps 31 - 33

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Initial action

1. Use Function EFRL (E-Filed Returns List) to display the work list and
 
  • Select the entry that you want to work

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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
3. Use the ‘View E filed CT Returns’ function, to examine the return and attachments, as submitted by the company / agent
 
 
    • Refer the case to a CT Co-ordinator or Technical Caseworker to consider whether the filing date needs to be changed with Function RDAC (Record Filing Date Adjustment)
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 return is for the correct UTR / Company.All returns filed using iXBRL will have been checked at the time of processing that the correct accounts and computations have been attached with the CT600
 
  • If the return is for the correct UTR / Company, go to the appropriate step dealing with the reason for entry on the work list in this action guide
 
  • If it is not you should use Function URTN to unlog the return and advise the company / agent accordingly on form CT214 (available on SEES)
 

Note: You may find that a printed copy of the return and attachments will assist you in deciding what action is needed to clear the work list entry

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No matching AP

  In this case, the return has not been processed in COTAX
5. Examine the return and attachments as submitted, to decide if the change of AP is acceptable
 
  • If it is amend the AP structure in COTAX and then
 
    • use Function LRTN (Log Return) to log receipt of the return, as ‘E-Filed with Manual Intervention’
 
And
 
    • Complete the capture of the return
 
  • If it is not, contact the company / agent to resolve the matter, and arrange for any corrective action needed

Note: If the return is not to be logged 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 original 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 contains a change of address

  In this case, the return has been processed in COTAX
6. Check Companies House website for the correct registered office address
7. If the address at Companies House is different to that held on COTAX
 
  • Use Function ACNA (Amend Company Name / Address) to change the address on COTAX
8. If the address at Companies House is the same as the one held on COTAX and this is different to the one shown on the online return
 
  • Contact the company / agent and advise them that they should notify Companies House of the change of address from which our records will be automatically updated
9. Delete the entry from the work list

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Return has been submitted without iXBRL accounts

  In this case the return has been processed in COTAX
10. Examine the return and check Function DRTN (Display Return) to see the reason given for not attaching the accounts in iXBRL.Note: From 1 April 2011, for APs ending on or after 1 April 2010 returns must be filed online and if applicable include accounts in iXBRL format
  The reason shown will be one of the following
 
  • Period of account differs from AP - accounts with separate return
    • Check View Return for the second return to ensure accounts have been attached
 
  • Company in liquidation
    • Pass the return to a CT Co-ordinator to review the case
 
  • Not within charge to CT
    • Pass the return to a CT Co-ordinator to review the case
 
  • Company dormant - these cases will only populate this work list where a period of dormancy has not been recorded in COTAX
    • Pass the return to a CT Co-ordinator to review the company’s dormancy status
 
    • In these cases the return has been automatically logged and captured onto an existing AP, leave it there and set up an appropriate period of dormancy from the following day
 
    • Delete the entry from the work list
 
  • Other PDF attached with explanation
    • Review the attachments to see if the company can file accounts in PDF format
    • If in any doubt as to what action to take, refer the case to a CT Co-ordinator or Technical Caseworker
  Note: The following types of organisations are allowed to file their accounts in PDF format
 
  • Smaller charities where HMRC software is not suitable for them to use
 
Note: the accounting principles by which smaller charities prepare accounts mean that the accounts template included in the free software provided by HMRC may not be suitable for them. Until HMRC provides free software that is suitable for smaller charities, HMRC will continue to accept accounts from smaller charities in PDF format. Computations must be filed in iXBRL format but the free HMRC software should be suitable for these.
A ‘smaller charity’ for the purposes of this arrangement is one where, together with any wholly owned subsidiaries (companies owned by the charity), the combined income does not exceed £6.5 million for the accounting period.
 
  • Unincorporated associations
 
  • Authorised investment funds
 
  • Companies resident in the UK but incorporated elsewhere and there is no taxonomy available to file using iXBRL
 
  • Branch of a non-UK incorporated company where there is no UK branch balance sheet
11. Where you accept the reason for the absence of accounts in iXBRL format, you must consider whether the return as submitted satisfies the filing obligation (see subject 'Unsatisfactory Returns' (COM130240)) and the guidance in BGN012/11 (Managing the Transition to Compulsory Online Filing of Company Tax Returns)
 
  • If it does
 
    • Delete the entry from the work list
 
  • If it does not
 
    • Refer the case to the HO Technical Support team (or Customer Relationship Manager in LBS cases) for review

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Return has been submitted without computations

  In this case the return has been processed in COTAX
12. Examine the return and check Function DRTN (Display Return) to see the reason given for not attaching the computationsNote: From 1 April 2011, for APs ending on or after 1 April 2010 returns must be filed online and include computations in iXBRL format
13. The reason shown will be one of the following
 
  • Period of account differs from AP - computation with separate return
    • Check View Return for the second return to ensure the computations have been attached
 
  • Company in liquidation
    • Pass the return to a CT Co-ordinator to review the case
 
  • Not within charge to CT
    • Pass the return to a CT Co-ordinator to review the case
 
  • Company dormant - these cases will only populate this work list where a period of dormancy has not been recorded in COTAX
    • Ask a CT Co-ordinator to review the company’s dormancy status
 
    • In these cases the dormant return has been automatically been logged and captured onto an existing AP, leave it there and set up an appropriate period of dormancy from the following day
 
    • Delete the entry from the work list
 
  • Other PDF attached with explanation
    • Review the attachments and if any doubt as to what action to take refer the case to a CT Co-ordinator or Technical Caseworker
14. Where you accept the reason for the absence of computations, you must consider whether the return as submitted satisfies the filing obligation (see subject 'Unsatisfactory Returns' (COM130240)) and the guidance in BGN012/11 (Managing the Transition to Compulsory Online Filing of Company Tax Returns)
 
  • If it does
 
    • Delete the entry from the work list
 
  • If it does not
 
    • Refer the case to the HO Technical Support team (or Customer Relationship Manager in LBS cases) for review

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Check PDF attachments only

15. In this case the return has been processed in COTAX
  View the AP of the return, the date of filing along with the PDF attachment using function ‘View E-Filed CT Return’ and check the content of the PDF attachment
 
  • PDFs are acceptable for accounts and computations for all
 
    • Returns received on or before 31 March 2011
 
    • Any returns received for an AP ending on or before 31 March 2010
 

Where a return falls into one of these categories you should check that the attachments are satisfactory as part of the company’s return and that they contain the accounts and computations. Where they do and the return is satisfactory you can delete the entry from the work list
 
  • From 1 April 2011 it is mandatory for all CT returns with an AP ending on or after 1 April 2010 to be filed online and the accounts and computations to be in iXBRL format. Exceptions to this are where the organisation is one of the following and they can choose to file their accounts using PDF
 
    • Smaller charities where HMRC software is not suitable for them to use
 
Note: the accounting principles by which smaller charities prepare accounts mean that the accounts template included in the free software provided by HMRC may not be suitable for them. Until HMRC provides free software that is suitable for smaller charities, HMRC will continue to accept accounts from smaller charities in PDF format. Computations must be filed in iXBRL format but the free HMRC software should be suitable for these.
A ‘smaller charity’ for the purposes of this arrangement is one where, together with any wholly owned subsidiaries (companies owned by the charity), the combined income does not exceed £6.5 million for the accounting period.
 
    • Unincorporated associations
 
    • Authorised investment funds
 
    • Companies resident in the UK but incorporated elsewhere and there is no taxonomy available to file using iXBRL
 
    • Branch of a non-UK incorporated company where there is no UK branch balance sheet
 
  • Where the return should have included attachments in iXBRL format consider if it can still be accepted by referring to the guidance in BGN012/11 (Managing the Transition to Compulsory Online Filing of Company Tax Returns)
 
  • If it does
 
    • Delete the entry from the work list
 
  • If it does not
 
    • Refer the case to the HO Technical Support team (or Customer Relationship Manager in LBS cases) for review
 
  • Where the PDF attachment is a covering letter and does not contain any additional information to support the return delete the entry from the work list
 
  • Where the attachments contain additional information such as a claim or election pass the return to a CT Co-ordinator to review

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Filing only agent

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

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PDF Accounts attached with explanation

17. In this case the return has been processed in COTAX
18. View the AP of the return, the date of filing along with the PDF attachment using function ‘View E-Filed CT Return’ and check the content of the PDF attachment
 
  • Because PDFs are still acceptable for
 
    • Returns received on or before 31 March 2011
 
    • Any returns received for an AP ending on or before 31 March 2010
 

you should check that the attachments are satisfactory as part of the company’s return and that they contain the accounts and computations. Where they do and the return is satisfactory you can delete the entry from the work list
 
  • From 1 April 2011 it is mandatory for all CT returns with an AP on or after 1 April 2010 to be filed online and the accounts to be in iXBRL format except where they are one of the following. Then they may choose to file their accounts in PDF
 
    • Smaller charities where HMRC software is not suitable for them to use

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AP changed / message number

  In this case the return has been processed in COTAX, after there has been an automatic amendment of the AP structure
19. You will need to consider the effect of the following on the filing date and the penalty position
 
 
  • The AP start and end dates shown on the return(s) received
 
20. Take any necessary action such as
 
  • Using RDAC (Record Filing Date Adjustment) to amend the filing date
 
  • Refer to a CT Co-ordinator to amend the penalty position
  For further information regarding what needs to be considered when the AP dates on the return differ from the Period of Account shown in the accounts/computations and the functions that may need to be used see COM130070 and COM130210 
21. When your action is complete delete the entry from the work list

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Company struck off

  In this case the return has not been processed in COTAX
22. Check Companies House records to confirm that the Company Struck Off date has been correctly recorded in COTAX
 
  • If it has check with a CT Co-ordinator before you
 
    • Contact the company / agent to discover the reason for the submission of the return
 
And
 
    • Dependant upon the response received, arrange for any corrective action needed
 

Note: If the return is not to be logged 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 original 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 LRTN (Log Return) to log receipt of the return, as ‘E-Filed with Manual Intervention’
 
And
 
    • Complete the capture of the return

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Duplicate return received

23. There are two different sets of circumstances that may give rise to this reason for entry on the work list
 
  • A return has already been received and processed in COTAX
 

Or
 
  • More than one return has been submitted in the same 24 hour period
  In each case
 
  • The return has not been processed in COTAX
 

And
 
  • The action required will differ depending on the reason for entry
24. Use Function VTPR (View Taxpayer) to confirm that the return is for the correct UTR / company
 
  • If it is, go to Step 25
 
  • If it is not, contact the company / agent to resolve the matter, and arrange for any corrective action needed
25. Use Function DRTN (Display Return Details) to find out if you are dealing with a return where an original has already been processed in COTAX
 
  • If so, go to Step 26
 
  • If not, go to Step 27
26. Compare the already received return with the electronic version, and
 
  • If the electronic version is a duplicate
 
    • Place the case on a 60 day BF and delete the entry from the work list at this date
 

Note: Because of the way in which the e-filed return is stored the later return will still appear in ‘View E-Filed CT returns’ as an original 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 the electronic version is an amendment to the original refer the case to a CT Co-ordinator to review
 

The circumstances giving rise to more than one return being made for the same AP 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 user may submit the same return more than once
 
    • In such a case the first return submitted will, subject to normal checks, be processed by the COTAX system
 
    • Subsequent duplicate return(s) will not be processed, as the assumption is that the submission is in error
27. You should compare the duplicate return(s) with the one processed by COTAX, and
 
  • Where there are no changes
 
    • Place the case on a 60 day BF and delete the entry from the work list at this date
 

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 original 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
 
    • Use Function RAMA (Record / Amend Assessment) to Record the Taxpayer Amendment
 
Then
 
    • Delete the entry from the work list
 

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 original return. You should make appropriate notes in the company file or use Function NOTE to explain the actions you have taken

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The AP start and end dates shown on the return differ from the period of accounts shown in the accounts

28. Compare the AP details in the CT600 with those shown on COTAX and in the accounts and computations
29. You will need to consider the effect of the following on the AP structure, filing date and penalty position
 
  • The AP start and end dates shown on the return(s) received
 
30. Take any necessary action such as
 
  • Using Function MAPD (Maintain AP Dates) to alter the AP structure
 
 
  • Refer to the CT Co-ordinator to use Function PPEN (Prepare Penalty Determination) to amend the penalty position
  For further information regarding what needs to be considered when the AP dates on the return(s) differ from the period of account shown in the accounts and the functions that may need to be used see ‘Returns/Notices - Notices and Returns’, ‘Accounting Periods - Company Accounting Periods’ and ‘Penalties - Penalty Determinations’ areas of the COTAX Manual

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The AP start and end dates shown on the return differ from the period of accounts shown in the computations

31. Compare the AP details in the CT600 with those shown on COTAX and in the accounts and computations
32. You will need to consider the effect of the following on the AP structure, filing date and penalty position
 
  • The AP start and end dates shown on the return(s) received
 
33. Take any necessary action such as
 
  • Using Function MAPD (Maintain AP Dates) to alter the AP structure
 
  • Using Function RDAC (Record Filing Date Adjustment) to enter a revised filing date
 
  • Refer to a CT Co-ordinator to use Function PPEN (Prepare Penalty Determination) to amend the penalty position
  For further information regarding what needs to be considered when the AP dates on the return(s) differ from the period of account shown in the computations and the functions that may need to be used see ‘Returns/Notices - Notices and Returns’, ‘Accounting Periods - Company Accounting Periods’ and ‘Penalties - Penalty Determinations’ areas of the COTAX Manual

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CT Co-ordinator / Technical Caseworker Guide

The CT Co-ordinator / Technical Caseworker guide is presented as follows

Return contains a Section 102 (S102) surrender claim Step 34
Estimated figures captured from the CT600 Step 35
Return shows company is in liquidation Step 36
Repayment claimed for an earlier accounting period Steps 37 - 38
Supplementary pages attached Steps 39 - 40
Accounts longer than 18 months Steps 41 - 44

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Return contains a Section 102 (S102) surrender claim

  In this case the return has been processed in COTAX
34. As the agent / company has indicated by an entry in Box 124 that a S102 surrender is being claimed refer the case to the HO Technical team who will then
 
  • Proceed in accordance with the subject 'S102 FA 1989/Reg 9 Surrender' (COM122020) in section ‘Non Automatic Reallocations’

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Estimated figures captured from the CT600

  In this case the return has been processed in COTAX
35. For guidance on returns which contain estimated figures see the guidance at COM130240 and the Company Taxation Manual at CTM93280.
  You should examine the return and
 
  • Where further information is promised enter a suitable BF date for when you expect to receive the finalised figures
 

Or
 
  • Accept the estimates as they are the best figures you are likely to receive
 

Or
 
  • Enquire into the figures in the return

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Return shows company is in liquidation

  In this case the return has been processed in COTAX
36. Where it is a new insolvency case, review the return and check that the correct signals and accounting periods have been recorded on COTAX. See COM1030, COM130050, COM130160, COM130100 and COM130101 for further information.

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Repayment claimed for an earlier accounting period

  In this case the return has been processed in COTAX
37. Where the claim relates to a loss carry back review the claim and where acceptable process it. See COM50001 for further guidance
38. 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

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Supplementary pages attached

  In this case the return has been processed in COTAX
39. Review the supplementary pages and where acceptable
 
  • Delete the entry from the work list
40. If you have concerns about the supplementary pages, you should correct or enquire into the return as appropriate
 
  • Advise the company / agent accordingly
 

And
 
  • Delete the entry from the work list

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Accounts longer than 18 months

  In this case the return has been processed in COTAX
41. Refer the case to a Technical Caseworker to review the returnNote: Companies that prepare statutory accounts under the Companies Act can change their accounting reference date by shortening or lengthening an accounting reference period but the new period cannot normally exceed 18 months. That restriction does not apply to unincorporated associations which may occasionally prepare accounts for longer periods
42. The Technical Caseworker should check that the correct accounting periods and filing dates have been used
43. If so
 
  • Delete the entry from the work list
44. If not
 
  • Advise the company / agent accordingly and resolve the matter by enquiry. See COM71060 / COM71061 ‘Enquiries: CTSA enquiries: enquiry into return for the wrong period’
 
  • Delete the entry from the work list

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