COM133020 - Returns / notices: unlogging returns: unlogging a CTSA return

Technical Caseworkers unlog returns for CTSA APs using Function URTN (Unlog Return), when they find

• An online or paper return is unsatisfactory and needs to be sent back to the company or agent (see subject ‘Unsatisfactory Returns’ (COM130240)).

• A return has been logged for the wrong AP
• A return has been logged for the wrong company
• A 'Liquidation date' or 'Administration start date' should have been entered onto the COTAX record prior to the logging of the return
• A return shows an AP that does not exist. For example, a return is made for a period of 12 months but it is found that there are APs of five months and seven months respectively

It is important to consider the recovery, interest, enquiry, reallocation and repayment position and any necessary action taken and signals set before a return is unlogged. If the return was delivered electronically, unlogging the return from COTAX removes all trace of the return and its attachments. You should not routinely print copies of unsatisfactory returns unless HMRC has a specific need to keep the information.

In all cases where a return is unlogged COTAX records the

• Date of unlogging
• Reason for unlogging, selected from an available list of

• • ‘Unsatisfactory'
  • ‘No such AP’
  • ‘Wrong company’
  • ‘Wrong AP’
  • ‘Other’

• Person responsible for the unlogging (for audit purposes only)

COTAX takes other action when a return is unlogged depending on the processing stage the return had reached, as follows:

Return not yet captured

COTAX

• Deletes the record of logging
• Deletes the date of receipt
• Deletes all trace of the CT600 and attachments from the CT Portal if the return was submitted through CT Online
• Where it amended the AP record during the logging of the return, gives a prompt to review the AP record, using Function MAPD (Maintain AP Dates)
• Where a Revenue Determination (Word 29KB) exists, releases for recovery any liability automatically stood over when the return was logged
• Deletes the entry on the LRLC (Returns Requiring Capture) work list
• Where a tax-related (Word 30KB) penalty has been charged, enters the case on the PENR (Penalties Requiring Review) work list where COTAX processing cannot deal with it automatically

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Return captured

COTAX

• Takes all of the previous actions as appropriate, and
• Deletes the captured return details
• Deletes the entry on the RSAW (Record Self Assessment) work list
• Deletes any draft self assessment (Word 28KB) recorded

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Self Assessment recorded

COTAX

• Takes all of the previous actions as appropriate, and
• Cancels the self assessment charge from the AP record
• Where appropriate, reinstates the charge on a Revenue Determination which existed before the self assessment was recorded
• Sets the automatic inhibition of reallocations and repayments
• Makes an entry on the LOPD (Overpayments) work list, where payments received exceed the recorded liabilities for the AP
• Removes any entry on the CTCS (CT Capture Survey Data) work list
• Makes an entry on the QPRW (Quarterly Payer Review List) work list where the Quarterly Payer signal is set to ‘Yes’ for the AP

When a return is unlogged you may need to write to the company and / or any agent acting to explain the action you have taken, and the reason for it. Where the return has been submitted electronically and it is not clear from the return or attachments who submitted it, telephone the COTAX Business Helpdesk (This text has been withheld because of exemptions in the Freedom of Information Act 2000)who will try to obtain this information for you.

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

You cannot unlog a return in cases where the Enquiry In Progress signal (Word 27KB) is set. The Technical Caseworker working the case must review it and, if unlogging is appropriate, remove the enquiry signal before unlogging can proceed. For more information about unlogging a return in these circumstances see the ‘Enquiries’ business area.

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

Depending on your reason for unlogging the return, 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 ‘Accounting Periods’ business area.

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

For legislation applying to this subject, see COM133021.