COM132053 - Returns / notices: return handling: logging and capturing CTSA returns (Action Guide)

To log a return submitted through CT Online that COTAX has not logged automatically or, exceptionally, a CTSA paper return, consider steps 1 - 28 below. The guide is presented as follows


Initial action Steps 1 - 2
Registered office address / name changed Step 3
No matching AP Step 4
Matching AP Step 5
Agent details Step 6
Date return received incorrect Step 7
Version Step 8
E-Filed manual intervention Step 9
Company type Step 10
Period of return overview or page 1 data to capture Step 11
Do you wish to capture return details? Step 12
Capture return Steps 13 - 14
Amend / confirm return details Steps 15 - 17
Disclosable Tax Avoidance Schemes Steps 18 - 19
Return contains bank and / or nominee details for repayments Steps 20 - 24
Record self assessment Steps 25 - 26
Completing the MS104 (CTSA) Folder Step 27
Final action Step 28

Initial action

1. If the AP end date is on or after 1 April 2010, use Function ACTP (Amend Taxpayer Details) to set the ‘E-filed exception’ signal to ‘Y’
2. Use Function LRTN (Log Return) to record receipt of the CT600 return
 
  • If a message is displayed advising you that 'S55 review required', note the MS104 folder. A CT Co-ordinator or Technical Caseworker will consider whether the S55 FA 2004 (COM40078) requirement has been met and take any necessary action

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Registered office address / name changed

3. The company name and Registered Office address on COTAX is normally updated automatically by a data feed from Companies House. If the details shown on the return are different from those shown on the COTAX record or the address is RLS
 
  • Check the Companies House website
 
  • if the details at Companies House match those on COTAX but not those on the return
 
    • Leave COTAX unchanged. The company name and Registered Office address at Companies House must always be shown on the COTAX record
 
    • Explain to the company that COTAX will continue to issue statutory forms and notices to the Registered Office address recorded at Companies House
 
  • If, exceptionally, the details at Companies House match those on the return but not COTAX
 
    • Amend the company name and Registered Office address using the [ACNA] button
 
  • If there is a file, amend the name and / or address on the cover

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No matching AP

  If COTAX cannot automatically log a return submitted through CT Online because it is unable to match it to an AP, it will put it onto EFRL (E-filed Return Work List) for review. Normally, a CT Co-ordinator or Technical Caseworker amends the AP structure using Function MAPD (Maintain AP Dates) and COTAX then processes the return automatically overnight. Exceptionally, you may need to follow the process for paper returns shown below from step 5.
4. If the period covered by the return does not appear on the list of APs on the screen
 
  • Change the entry in the ‘Has a return been received for an AP not matching any entry on list?’ field to ‘Y’, and select the [OK] button
 
  • Enter the dates on the return in the ‘New Accounting Period’ screen, and select the [OK] button
 
  • Where the AP record is updated and you are able to proceed with logging
 
    • Enter today's date in the 'Logged' and 'Logged AP changed' boxes and note the advisory message number on the MS104 (CTSA). For more information on advisory messages, see COM132054 
 
  • Where the AP record cannot be updated and you are unable to proceed with logging
 
    • Enter today's date in the ‘Cannot log (AP change)’ box on the MS104 (CTSA)
 
    • Pass the case to a CT Co-ordinator or Technical Caseworker to change the AP record using Function MAPD (Maintain AP Dates)

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Matching AP

5. Select the AP of the return from the list of APs on the screen and select the [OK] button.

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Agent details

6. If required, check the agent details using the [View Agent] button and make appropriate amendments using the [AMAG] button

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Date return received incorrect

7. This field is pre-filled with today’s date. Check it against the date of receipt stamped on the return and amend it if necessary

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Version

8. All online returns are Version 2 and most paper returns are likely to be too
 
  • Select the version number from the drop down menu in the ‘Version’ field

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E-Filed manual intervention

9. If you are logging a return submitted through CT Online which COTAX has not been able to automatically process
 
  • Select 'Y' from the drop down menu for the 'E-Filed Manual Intervention?' field.

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Company type

10. This field may be completed or may be blank. If the entry on the screen is different to the return
 
  • Add or change the entry in COTAX

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Period of return overview or page 1 data to capture

  The ‘About this return’ section of an online return or page 1 of a paper return may have entries for the following items
  • Repayment for this period
  • Repayment for an earlier period
  • More than one return to be logged
  • Return includes estimates
  • Company part of a group that is not small
  • Reg Avoidance Schemes
  • Transfer Pricing Adjustment
  • Transfer Pricing SME
11. If there are entries for any of these itemsSelect ‘Y’ in the drop down menu for the appropriate field

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Do you wish to capture return details?

12. Leave the default setting of ‘Y’ and
 
  • Proceed with capture
  Notes:
  1. Where there is more than one return to be captured, always capture them in ascending AP order and record the self assessments at the end of capture
  2. Refer the case to a CT Co-ordinator or Technical Caseworker if necessary

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Capture return

13. If you have just logged the return and indicated that you want to capture the details, COTAX will take you to the capture screen.Otherwise, use Function CRTN (Capture Return).Check that the details captured in LRTN are correct
 
  • If the Company Type is different from that shown on the return, ask a CT Co-ordinator or Technical Caseworker to use Function MAPS (Maintain AP Signals) to correct it
 
  • If the Date Return Received is incorrect, ask a CT Co-ordinator or Technical Caseworker to use Function URTN (Unlog Return) and then relog it with the correct date
14. Proceed to capture the return.Capture the details exactly as shown in the return. Do not alter an entry even if it is clearly wrong unless a box entry requires one of the following
 
  • A decimal number where a whole number has been entered on the return (enter ‘.00’)
 
  • A whole number where a decimal has been entered on the return (round the decimal figure in the company’s favour)
 
  • A financial year entry
  Note: If there is no entry in the ‘self assessment of tax payable’ box and only zero entries elsewhere, the return can be accepted as a ‘Nil’ return. However, if there are figures other than zero elsewhere on the return, refer it to a CT Co-ordinator or Technical Caseworker to consider whether more entries are needed.

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Amend / confirm return details

15. If COTAX presents you with a list of entries for confirmation or amendment, check each entry against the relevant box on the return
16. If there is a missing box that is mandatory or an entry that does not comply with the relevant validation rules
 
  • Complete or amend it
17. If an entry on the screen is different to the figure shown in the return
 
  • Correct it

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Disclosable Tax Avoidance Schemes

18. COTAX displays screen COT112H for you to enter details entered on the CT600J Disclosable Tax Avoidance Schemes if you selected ‘Y’ for that field in Function LRTN.
 
  • Enter the relevant details exactly as shown on the CT600J
19. If COTAX does not display the screen
 
  • Capture the rest of the return and pass the return to a CT Co-ordinator or Technical Caseworker to make the necessary entries in Function MAPS (Maintain AP Signals)

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Return contains bank and / or nominee details for repayments

20. If there are entries in ‘Payments to a person other than the company’ on the return
 
  • Check that the authorisation is complete and signed
21. If it is, capture the details accurately
22. If it is not complete or not correctly signed
 
  • Use the [Exit] button to abandon the function and
 
  • Pass the return to a CT Co-ordinator or Technical Caseworker, asking how to proceed
23. If there are correct and complete entries in the ‘Bank Details’ section, capture the details accuratelyNote: If the Account Name on the return is more than 28 characters in length
  • Enter the first 28 characters if that gives a recognisable account name, or a suitable abbreviation
24. If the Bank Details are not completed properly
 
  • Use the [Exit] button to abandon the function and
 
  • Pass the return to a CT Co-ordinator or Technical Caseworker, asking how to proceed

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Record self assessment

25. Make the appropriate selection from the 3 choices available on the final screen
 

Do you wish to Record Self assessment now?
 
  • Do not change the setting of ‘Y’ to ‘N’
 
  • Where there were unresolved validation failures during capture, this will default to ‘N’
 
  • Whenever COTAX will allow it, change ‘N’ to ‘Y’
  Notes:
 
  1. CTSA is a ‘process now, check later’ regime and you should record the self assessment as part of the return capturing process whenever possible.
  2. If you do not record the self assessment where COTAX allows you to, using Function RAMA later may mean a correction notice for a trivial amount has to be issued, which may lead to complaints.
 

Do you wish to issue an Acknowledgement?
 
  • Issue an acknowledgement whenever you record the self assessment without altering any figures on the return
 

Do you wish to issue a Correction Notice?
 
  • Issue a correction notice only where you have changed figures from the return and a Technical Caseworker has told you to do so
26. If COTAX displays an ‘Overpayment Warning’ message, it indicates that COTAX has made a repayment or reallocation. Follow local management instructions.

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Completing the MS104 (CTSA) Folder

27. When you have captured the return, make the following entries on the front of the accounts folder
 
  • ‘Captured’ - if you have captured the return without validation failures
 
  • ‘Validation Failure’ - if COTAX displayed validation failures and you confirmed them as correct
 
  • ‘SA recorded at capture’ - if you recorded the self assessment at the end of capturing the return

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Final action

28. If there is a discrepancy between the self assessment figure captured from a paper return and the figure calculated by COTAX, the case is listed on SADL (Self Assessment Discrepancy List). A CT Co-ordinator or Technical Caseworker will only consider issuing a correction if the case appears on that list.

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