COM133012 - Returns / notices: unlogging returns: unlogging a CT Pay and File return (Action Guide)

1.

Check if the due date (Word 49KB) for the AP has passed. If it has not passed

• Go to Step 5

2.

If the due date has passed use Function DAPD (Display AP Details) to check if the CII (Word 32KB) (Clerical Interest Indicator) signal is set for the AP. If it is

• Go to Step 3

• Go to Step 5

3.

If the CII signal is set use Function VPPD (View Payment and Posting Details) to

• See if an interest charge has been raised
• Determine from the Pursuit Status (Word 40KB) whether the case is working with Accounts Office or Debt Management

4.

If an interest charge has been raised

• Ask Debt Management or Accounts Office as appropriate to reduce the interest charge to nil before proceeding

5.

Use Function URTN (Unlog Return) to unlog the return

6.

Write to the company and / or agent to tell them that the return has been unlogged and the reason(s) why

7.

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

8.

Use Function MAPD (Maintain AP Dates) to review, and if necessary, amend the AP record

9.

Use Function TAXW (Taxpayer Worklist) and review any entries on any work list for this company