COM2012 - Accounting periods: accounting periods work lists: amend accounting period list (AAPR) (Action Guide)

To deal with cases on the ‘Amend Accounting Period List’ consider steps 1 - 12 below. The guide is presented as follows

Initial review Steps 1 - 2
Mismatched return received Steps 3 - 5
Struck off date received Steps 6 - 9
Company dormant on COTAX Steps 10 - 12

Initial review

1. Use Function AAPR (Amend Accounting Period List) to display the work list
2. Filter and sort the list according to the criteria you have been given by Local Management

Note: You may wish to filter the list to separate cases where a return has been received and the AP structure needs to be reviewed from cases where the struck off date has been received from Companies House

Ideally cases where the return has been received but the AP structure needs to be reviewed should be worked within a reasonable time of logging and capturing

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Mismatched return received

3. Use Function AAPR (Amend Accounting Period List) to display the work list, then
 
  • Select the entry that you want to work
  • Select the [View] button to see all available details for the case
  • Make a note of the
 
    • Return period
 

And
 
    • Reason for listing
4. If the return period is a CT Pay and File AP
 
  • See Action Guide ‘Mismatched Return CT Pay And File AP’ (COM132062) in the ‘Returns / Notices’ business area
5. If the return period is a CTSA AP
 
  • See Action Guide ‘Not allocated online returns and mismatched paper returns’ (COM132035) in the ‘Returns / Notices’ business area

Note: In the majority of cases you may find it useful to view the return first to establish the exact circumstances of the entry you want to work

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Struck off date received

6. Check Companies House for the Struck Off date
7. Use Function ACTP (Amend CT Payer Details) and enter the struck off date
8. Use TAXW to check if the case is on any other work list
 
  • Where it is refer to the guidance for dealing with that work list
9. Delete the case from the work list

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Company dormant on COTAX

10. Cases will populate this work list where the company record is recorded as dormant on COTAX
  • Review the return to find out if it has been filed for a dormant period or live AP. Where the return is for a dormant period go to step 11. Where it is for a live AP go to step 12
11. You do not need to amend the AP structure or log the return on COTAX. Delete the entry from the work list
12. Use Function MAPD (Maintain AP Dates) to set up a new AP structure and then use Function LRTN (Log Return) to log and capture the e-filed return with manual intervention on to COTAX. Delete the entry from the work list

Note: You cannot enter a struck off date that is in the future, you may therefore need to BF the work list item until the struck off date has passed and then enter the details into COTAX

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