COM22010 - Assessing: assessing work lists: determination required no return list (DRNR)
This subject is presented as follows
Purpose of the list
How often should the list be reviewed?
Who does what?
When are new entries added?
Reasons for entry
Sorting and filtering - Options and recommendations
The normal next action function
Automatic deletion
Manual deletion
Purpose of the list
There are two versions of the 'Determination Required No Return List’
- Function DRNR is the update version
- Function DRNV is the view only version
The purpose of the Work List is to show you all cases where the accounting period ended at least 18 months ago and the company has not delivered a return for that period.
You should consider the need to make a Revenue Determination for these cases. If you decide that a Revenue Determination is not required, you must set the NAR (No Assessment Required) signal and NPR (No Penalty Required) signal to ensure that the case does not appear on the Work List again.
When you have issued a Revenue Determination, COTAX will normally then issue any relevant penalty determinations automatically. For more information, see subject ‘Computer Support’ (COM101020) in the ‘Penalty Determinations’ section of the ‘Penalties’ business area.
How often should the list be reviewed?
Local Management should ensure that the Work List is reviewed on a monthly basis.
Who does what?
A CT Co-ordinator will normally review and control the list identifying new cases and existing cases where the BF has expired. They will normally carry out the initial actions to identify if a determination is required. Where a determination is required then, according to local practice, either refer the case to a Technical Caseworker, who must determine the amount of any Revenue Determination required.
Note: Local practice may allow either the Technical Caseworker or a CT Co-ordinator to use COTAX to issue the Revenue Determination.
When are new entries added?
COTAX adds new entries to this Work List on the working day following the third of each month. You may therefore decide to carry out the monthly review when new APs have appeared on the Work List.
Reasons for entry
COTAX enters a case on the ‘Determination Required No Return List’ where it meets all the following criteria
- The AP is a live CTSA AP
- A Notice to Deliver has been issued
- The AP ended at least 18 months ago
- No return has been logged
- The Filing date (Word 42KB) or deferred filing date (Word 28KB) has passed
And at least one of the following sets of circumstances exists
- No Revenue Determination (Word 29KB) has been issued or the AP has not been cleared NDR (No Determination Required)
- No penalty determination has been issued for one or more of the penalty stages reached or the accounting period has not been cleared NPR (No Penalty Required)
Sorting and filtering - Options and recommendations
Before you start to work cases, you may want to sort and filter the Work List to make it more manageable. You can do that by using any of the criteria below. The criteria shown in bold are those you may find most useful when filtering the Determination Required No Return List.
- File Number
- Name
- AP End Date
- AP Number
- B/F Date
- B/F Note
- Entry date
- FT or NFT
- Parent Company Name
- Parent Company Reference
- Participator
- Reference
- ELS
- Selected for Compulsory Enquiry
- Tax Paid
The normal next action function
The normal next action function for the ‘Determination Required No Return List’ is
- Function RAMA (Record / Amend Assessment)
Automatic deletion
Cases are automatically deleted from the Work List when one of the following actions takes place
- A filing or deferred filing date is entered which is later than the date on which the case entered the list
- A return is logged for the AP
- The AP is superseded or made dormant
- The case is transferred to a new office. It will automatically populate the Work List in the new office
Or both of the following sets of circumstances exists
- A Revenue Determination has been issued or the NDR (No Determination Required) signal has been set
And
- A penalty determination has been issued for all outstanding penalties or the NPR (No Penalties Required) signal has been set
Note: See below for information on the consequences of deleting a case manually if you have not dealt with both the assessing and penalties aspects of the AP.
Manual deletion
You can delete the case manually from the list, but if you have not dealt with both the assessing and penalties aspects of the AP, COTAX will put the case back on the Work List when it next selects cases for review.
For a list of functions to use in particular situations, see COM22011.
