COM132070 - Returns / notices: return handling: dealing with returns received

Companies must submit their returns using CT Online for any AP ending on or after 1 April 2010. There are some exemptions to the obligation to file electronically. For details, see COM132001.

COTAX captures the return details and records the self assessment automatically whenever possible. Where it is unable to do so, it puts the case onto a work list, usually EFRL (E-Filed Return List).

It is important to review cases on EFRL quickly to make sure all self assessments are recorded as soon as possible.

You will sometimes have to manually log and capture a return because

• COTAX cannot deal with the case automatically even after you have changed the AP structure or taken other manual action
• Rarely, you have accepted a paper return for a company that is not obliged to submit its return online

You should log a paper return, capture it and record the self assessment on the day of receipt.

Because CT Self Assessment is a ‘process now, check later’ regime, you should aim to process a return whenever possible. We can subsequently risk assess and use our correction and enquiry powers to deal with any returns which warrant intervention.

HM Revenue & Customs wants to ensure that mandatory online filing is given every opportunity to be successful. You must only unlog a return as unacceptable in exceptional circumstances. For further guidance, see BGN012/11 - CT: Managing the Transition to Compulsory Online Filing of Company Tax Returns.

If you do have to reject a return, you must keep a record of the details in the Returned Form CT600 establishment file.

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

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