COM132040 - Returns / notices: return handling: informal returns

In some circumstances a company may deliver an ‘informal’ return.

You need to log and capture an informal return unless the company was dormant (Word 28KB) throughout the return period.

Before you can log and capture an informal return, you need to identify the boxes and amounts that would have been completed if the company had used a form CT600.

You should also note that

• If all entries are ‘Nil’ you can capture the return by entering

• • ‘0’ for Profits Chargeable and ‘0.00’ for Tax Payable

• You cannot log a return for a period that has not yet ended unless there is a date of liquidation and liquidation type on the record
• If the company was dormant throughout the period of the return do not log and capture the return but ask a CT Co-ordinator or Technical Caseworker to make the period dormant using Function MAPD (Maintain AP Dates)
• If the AP end date is on or after 1 April 2010, you must set the ‘E-filing exception’ signal in Function ACTP (Amend Taxpayer Details) before COTAX will let you manually log and capture a return

Further information on informal returns is available in the 'Notices and Returns' section of this business area.

For a list of forms relevant to this subject, see COM132011.

For a list of functions to use in particular situations, see COM132021.

For legislation applying to this subject, see COM132022.