COM133010 - Returns / notices: unlogging returns: unlogging a CT Pay and File return


Technical caseworkers unlog returns for CT Pay and File APs using Function URTN (Unlog Return), when they discover a return

  • To be unsatisfactory and intend to send it back to the company (see subject ‘Unsatisfactory Returns’ (COM130240))
  • Has been logged for the wrong AP
  • Has been logged for the wrong company
  • Shows an AP that does not exist. For example, a return is made for a period of 12 months but it is discovered that there are APs of five months and seven months respectively

In all cases where a return is unlogged COTAX records the

  • Date of unlogging
  • Reason for unlogging, selected from an available list of
    • ‘Unsatisfactory' (Previously known as 'Incomplete’)
    • ‘No such AP’
    • ‘Wrong company’
    • ‘Wrong AP’
    • ‘Other’
And
  • Person responsible for the unlogging (for audit purposes only)

Note: Before unlogging a return check whether the CII (Word 32KB) (Clerical Interest Indicator) signal has been set on the AP. If it has been set, and an interest charge has been raised, you must ask Debt Management or Banking Operations to reduce the interest charge to nil before you unlog the return.

The action the COTAX takes after a return is unlogged depends on the processing stage the return had reached, as follows

  • Return not yet captured, the COTAX
    • Deletes the record of logging
    • Deletes the date of receipt
    • Deletes any charge based on the return figures
    • Deletes the entry on the LRLC (Returns Requiring Capture) work list
  • Return captured but not screened, the COTAX
    • Takes all of the previous actions as appropriate
And
    • Deletes the entry on the LRCS (Returns Requiring Screening) work list
    • Deletes any draft assessment based upon the unlogged return, which have not been amended since the return was captured
  • Return captured and screened, but no assessment issued, the COTAX
    • Takes all of the previous actions as appropriate
And
    • Deletes any entry on the RSNA (Return Screened - No Assessment) work list, where appropriate
  • Assessment issued, the COTAX
    • Deletes the record of logging
    • Deletes the date of receipt
And
    • Where appropriate proceeds with recovery action in respect of the tax charged on the issued assessment

If the taxpayer account for the AP contains a carry - back posting (losses ACT and so on) a return can only be unlogged where an assessment

  • Has already been issued
Or
  • Is awaiting issue

When a return is unlogged you should write to the company and any agent acting to explain the action you have taken, and the reason for it.

You must tell Debt Management or the Enforcement & Insolvency Service as appropriate, when you unlog a return where the ‘LA-ENF’ signal is set for the AP as the liability will have been subject to enforcement proceedings.

After unlogging a return you should use Function TAXW (Taxpayer Worklist) to identify any work list entries created by the unlogging, which may now require your attention.

Dependent upon the circumstances giving rise to the unlogging, you may also have to use Function MAPD (Maintain AP Dates) to correct the company’s AP record. For further information see section ‘Company Accounting Periods’ (COM1000 onwards) in the ‘Accts Period’ business area.

For a list of functions to use in particular situations, see COM133011.

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