COM132035 - Returns / notices: return handling: ‘not allocated’ online returns and ‘mismatched’ paper returns (Action Guide)

To deal with returns appearing on the ‘Amend Accounting Period List’ consider steps 1 - 24 below. The guide is presented as follows


Initial action for online returns Steps 1 - 3
Initial action for paper returns Steps 4 - 6
Carryback postings on superseded AP Steps 7 - 8
Discovery assessment on AP to be superseded Step 9
Enquiry signal set on AP to be superseded Step 10
Logged return on AP to be superseded Steps 11 - 12
Multiple live APs in specified period Step 13
New AP overlaps AP with logged return Steps 14 - 15
Start date of new AP before logged return Steps 16 - 17
Start date prior to commencement date Steps 18 - 19
Start date prior to earliest live AP Step 20
Start date prior to incorporation date Steps 21 - 22
New AP is longer than 12 months Steps 23 - 24

Initial action for online returns

1. Use Function EFRL (E-Filed Return List) for online returns or Function AAPR (Amend Accounting Period List) for paper returns to view the cases.
2. Use CT View Returns to view the online return and attachments
3. Based upon the reason for entry on the work list, refer to the appropriate section of this action guide for further advice on how to proceed

Notes:

    1. Make sure you have read the guidance in COM132034 regarding corrections and enquiries
    2. If you decide that you need a printed copy of the online return and attachments refer to the ‘Printing online returns and attachments’ Action Guide (COM132068)
    3. Whenever you take actions on the COTAX record, remember to use Function TAXW (Taxpayer Worklist) and deal with any resulting entries

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Initial action for paper returns

4. When the Clerical Caseworker cannot log the return and has referred it to a CT Co-ordinator or Technical Caseworker
 
  • Compare the dates on the return to the AP details on the COTAX record
 
  • Check whether there is an assessment on any AP included within the return period
 
  • Make sure the accounts and computations are for a period of no more than 12 months
5. If the return and accompanying documents are satisfactory
 
  • Advise the Clerical Caseworker how to log and capture the return
6. Refer to the appropriate section of this Action Guide if any further action is required, having read the guidance in COM132034 regarding correction and enquiries

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Carryback postings on superseded AP

7. There are one or more carry back postings on AP(s) that will be superseded when the AP structure is changed to allow the return to be processed. If the return details are incorrect
 
  • Discuss the case with the company or agent to establish the correct periods and returns
 
  • If necessary, unlog the return on the AP to be superseded using Function URTN
8. Arrange to have both returns logged as ‘E-filed with manual intervention’, captured and the self assessments recorded for the correct APs

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Discovery assessment on AP to be superseded

9. There are one or more Discovery Assessments on AP(s) that will be superseded when the AP structure is changed to allow the return to be processed.
  • The Technical Caseworker who raised the Discovery Assessment should examine the return and decide what action is needed

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Enquiry signal set on AP to be superseded

10. The Enquiry in Progress signal is set on one or more AP(s) that will be superseded when the AP structure is changed to allow the return to be processed.
  • The Technical Caseworker dealing with the enquiry must examine the return and decide whether if affects the enquiry

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Logged return on AP to be superseded

11. There are one or more returns logged on AP(s) that would be superseded by changing the AP structure to allow the return to be processed. One of the returns must be for an incorrect period.
  • A Technical Caseworker must review the case and decide what action is required, discussing the facts with the company or its agent if necessary
12. If you decide that the period for which a return has already been received is incorrect
 
  • Use Function URTN (Unlog Return) to unlog the earlier return
 
  • Use Function MAPD (Maintain AP Dates) to amend the AP record
 
  • Inform the company and its agent of the action you have taken
 

And
 
  • Arrange to have both returns logged as ‘E-filed with manual intervention’, captured and the self assessments recorded for the correct APs
 

Note: If you are unsure of the best approach to take in such a case, telephone the COTAX Business Help Desk (This text has been withheld because of exemptions in the Freedom of Information Act 2000) for assistance

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Multiple live APs in specified period

13. Recording the new AP start date shown on the return will supersede more than one AP in the specified period
 
  • See the Action Guide ‘Manual Linking of CTSA APs’ (COM1090)
 
  • After you have dealt with the manual linking
 
  • Pass the return back to the Clerical Caseworker to be logged as ‘E-filed with manual intervention’ using the original date of receipt, captured and the self assessment recorded

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New AP overlaps AP with logged return

14. The AP dates shown on the return overlap an existing AP with a logged return. One of the returns must be incorrect.A Technical Caseworker should investigate the reason for submission of the ‘new’ return and the correct course of action.
15. When you have decided what action you need to take, go to step 12

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Start date of new AP before logged return

16. A return is already logged with a start date later than the start date shown on the return received. One of the returns must be incorrect.A Technical Caseworker should investigate the reason for the submission of the ‘new’ return and the correct course of action.
17. When you have decided what action you need to take, go to step 12

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Start date prior to commencement date

18. The AP start date shown on the return is before the date trade commenced recorded on the COTAX record.Discuss the position with the company or its agent and decide whether the return and accounts supplied are correct.
  If the return and accounts supplied are incorrect and the existing date of commencement and AP record stands
 
  • Amend the return details to agree the AP record
 

And
 
  • Pass the return back to the Clerical Caseworker to be logged as ‘E-filed with manual intervention’ using the original date of receipt, captured and the self assessment recorded. Tell the Clerical Caseworker to issue a Correction Notice
19. If the return information supplied is correct and the date of commencement needs to be amended
 
  • Enter the correct date of commencement using Function ACTP (Amend CT Payer Details)
 
  • Change the AP structure using function MAPD (Maintain AP Dates)
 

And
 
  • Pass the return back to the Clerical Caseworker to be logged as ‘E-filed with manual intervention’ using the original date of receipt, captured and the self assessment recorded

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Start date prior to earliest live AP

20. The AP start date shown on the return is before the start date of the earliest live AP shown on COTAX.
 
  • Use Function MAPD (Maintain AP Dates) to amend the AP details
 
  • Calculate any effect of the change of AP on the return figures provided
 

And
 
  • Pass the return back to the Clerical Caseworker to be logged as ‘E-filed with manual intervention’ using the original date of receipt, captured and the self assessment recorded. Tell the Clerical Caseworker to issue a Correction Notice if you have amended any of the return figures

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Start date prior to incorporation date

21. The start date shown on the return is before the company’s date of incorporation recorded on the COTAX record.Check the date of incorporation on the Companies House website then if necessary discuss the position with the company or its agent to decide whether the return and accounts supplied are correct.
  If the return and accounts are incorrect and the existing date of incorporation shown on the record is correct
 
  • Amend the return details to agree the current AP record
 

And
 
  • Pass the return back to the Clerical Caseworker to be logged as ‘E-filed with manual intervention’ using the original date of receipt, captured, and the self assessment recorded. Tell the Clerical Caseworker to issue a Correction Notice
22. If the return information supplied is correct, and the date of incorporation is to be amended
 
  • Amend the date of incorporation using Function ACTP (Amend CT Payer Details)
 
  • Use Function MAPD (Maintain AP Dates) to amend the AP structure
 

And
 
  • Pass the return back to the Clerical Caseworker to be logged as ‘E-filed with manual intervention’ using the original date of receipt, captured and the self assessment recorded

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New AP is longer than 12 months

23. A return submitted through CT Online cannot be for a period of more than 12 months. If you receive a paper return for an AP longer than 12 months
 
  • Check whether it is for a dormant period. If it is
 
    • Use Function MAPD (Maintain AP dates) to record the period of dormancy
24. If the company appears to have been within the charge to CT then it is not a valid return.
  If the return is for a company registered at Companies House
  • Send the return back to the company with a request for early submission of a correctly completed return form, drawing attention to any approaching penalty deadlines
 

Or
 
  • If the return is for a small non-commercial organisation without professional advisors
 
    • Calculate the effect of the true AP position on the figures returned
 
    • Where necessary, use Function MAPD to correct the AP structure
 
And
 
    • Pass the return to the Clerical Caseworker to log and capture the revised return figures you have calculated and record the self assessment

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