COM132071 - Returns / notices: return handling: dealing with returns received (Action Guide)

To perform an initial check of a paper return on its receipt, consider steps 1 - 13 below. The guide is presented as follows


Initial action on receipt of a return Steps 1 - 3
Return complete? Step 4
Unsatisfactory returns Steps 5 - 8
Returns for liquidation or administration periods Step 9
The AP start and end dates shown on the return(s) differ from the Period of Account start and end dates shown in the accounts and computations Step 10
Amended return Step 11
Remittance received with a return Step 12
Construction Industry vouchers with a return Step 13

Initial action on receipt of a return

Online return

1. Identify cases that require manual intervention by working EFRL (E-Filed Return Work List) and AAPR (Amend AP Record Work List)Many cases can be cleared by taking action such as amending the AP record to enable COTAX to automatically process the return. If COTAX has not processed the return the day after your manual intervention
 
  • Take a print of the CT600 from CT View Return
 
  • Log the return as E-filed with manual intervention, capture it and record the self assessment

Paper return

2. Make sure the return is stamped with the date it was received
3. Prepare a return folder MS104 for each return received

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Return complete?

Online return

  A return submitted through CT Online is normally complete because of the validation it has to pass through. Where you need to review a return manually, follow the appropriate guidance given below for paper returns.

Paper return

4. Make sure the return meets the delivery obligation. Check that
 
  • The Company Information section shows at least the company’s name and the period covered by the return
 
  • The declaration contains a signature
 
  • Accounts and computations are attached (if the ‘Accounts’ box on page 1 has been completed)
 
  • Any relevant boxes on the return form and any supplementary pages (Word 32KB) contain numbers or amounts as appropriate and are not marked with phrases, such as ‘to follow’, ‘per computation’ or ‘not known at present’
 

For a CTSA AP

Check that
 
  • The appropriate supplementary pages are enclosed as indicated on page 1.
 
  • An entry has been made in the ‘Tax Payable’ box, unless there are only zero entries in the rest of the return and it can be accepted as a nil return. If there are entries elsewhere on the return, refer it to a CT Co-ordinator or Technical Caseworker to consider whether more entries are needed
 
  • An entry has been made in 'Turnover' part of the return. If there is no entry, refer it to a CT Co-ordinator or Technical Caseworker to consider whether an entry is needed
 
  • At least one entry has been made in the 'Capital allowances and balancing charges' part of the return. If not, refer it to a CT Co-ordinator or Technical Caseworker to consider whether or not an entry is needed
 
  • If entries have been made in both of the small repayments boxes 'Do not repay £20 or less' and 'Do not repay sums of', pass the return to a CT Co-ordinator or Technical Caseworker for advice on which to capture
  Note: You should always consult a Technical Caseworker if you are not sure if the return has satisfied the filing obligation
 

For a CT Pay And File AP

Check that
 
  • The appropriate pages are attached as shown in the declaration
 
  • An entry has been made in the ‘Tax Payable’ box. If there is no entry, and only zero entries throughout, the return can be accepted as a ‘Nil’ return. If there is no entry, but there are figures in the body of the return, refer to a CT Co-ordinator or Technical Caseworker for advice

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Unsatisfactory returns

5. Examine the whole of the CT600 and attachments against the filing obligations to identify any significant errors. The majority of returns submitted online should be acceptable. Rejecting a return should be exceptional as CT Self Assessment is a ‘process now, check later’ regime.
6. If, exceptionally, you consider that you may need to reject a return submitted online
  • Refer the case to your HO Technical Support team to review the case and make the judgement. See BGN012/11 - CT: Managing the Transition to Compulsory Online Filing of Company Tax Returns
  If you have to reject a paper return
 
  • Cross through the date stamp on the front of the return
 
  • Send the return and any accompanying accounts or computations back to the company or agent with a form CT214 (available on SEES)
7. Note the Returned Form CT600 establishment file with the
 
  • Date of receipt of the unsatisfactory return
 
  • Date you return it
 
  • All of the reason(s) for the rejection
8. Deal with any covering letter received with the return as normal post and note on the letter
 
  • ‘Return rejected - CT214 issued on (date)’

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Returns for liquidation or administration periods

9. If the return is in respect of a liquidation or administration period
 
  • Use Function VTPR (View Taxpayer) to see if the appropriate dates are present on COTAX and if not
 
  • Refer the return to a CT Co-ordinator

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The AP start and end dates shown on the return(s) differ from the Period of Account start and end dates shown in the accounts and computations

10. If the AP start and end dates shown on the return(s) differ from the Period of Account (Word 28KB) start and end dates shown in the accounts and computations
 
  • Refer the case to a CT Co-ordinator or Technical Caseworker to consider whether the
 
    • AP structure needs to be changed with Function MAPD (Maintain AP Dates)
 
    • Filing date needs to be changed with Function RDAC (Record Filing Date adjustment)
 
    • Penalty position needs to be amended using Function PPEN (Prepare Penalty Determination)

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Amended return

Companies are not obliged to submit amendments electronically. You may, therefore, receive a paper amendment.

11. If you receive an amended return or correspondence that amends a return,
 
  • Pass it to a Technical Caseworker for consideration

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Remittance received with a return

12. Follow the Action Guide 'Processing Payments received in a local office' (COM90033) in the ‘Payments’ area

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Construction Industry vouchers with a return

13. Where vouchers are received with a return that has an AP start date after 05/04/02
 
  • Return the vouchers to the company with an accompanying letter
 
  • Refer to the CIS manual for further information

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