COM22012 - Assessing: assessing work lists: determination required no return list (DRNR) (Action Guide)
To deal with cases on the Work List, consider steps 1 - 13 below.
Initial review by Clerical Caseworker
| 1. |
Use Function DRNV (Determination Required No Return List - view) to display the Work List |
| 2. |
Filter and sort the list according to the criteria you have been given by local management |
| 3. |
If you have access to the internet, check the Companies House website to verify the Registered Office address held on the COTAX record |
| 4. |
Pass the files or papers to the CT Co-ordinator |
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Further review by CT Co-ordinator
| 5. |
Enter Function DRNR (Determination Required No Return List) and use the criteria you have been given to filter out cases for which you consider a Revenue Determination to be unnecessary |
| 6. |
If you have access to the internet, check the Companies House website |
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- Identify the following to help you to update Function MAPD (Maintain AP Dates) if the company has not returned form CT41G. This will ensure that Revenue Determinations are made for the correct accounting periods
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- Dissolved, dormant, liquidated or receivership cases
- The date of the latest accounts delivered
- The correct first accounting date
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- To help you ascertain whether a liquidation has been abandoned or stranded or whether the COTAX file needs to be closed, check the following details on the Companies House website on the Insolvency History page
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- Whether there are any recent Receipts and Payments statements
- Whether the insolvency details indicate that the company is due to be wound up
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| 7. |
If there is a telephone number for the company in the file or papers, make sure it is entered on the COTAX record using Function ACNA (Amend Company Name / Address). This will help Debt Management staff to pursue any outstanding amounts promptly |
| 8. |
If a case does not need a Revenue Determination, use Function RAMA (Record / Amend Assessment) to set the NDR (No Determination Required) signal and Function MPEN (Maintain Penalty Signals) to set the NPR (No Penalty Required) signal if appropriate. For further information on penalties, see the Penalties business area |
| 9. |
Before passing the remaining cases to a Technical Caseworker, use the filter facility on the Work List to identify cases where tax has been paid and mark those files to be dealt with as a priority |
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Technical Caseworker action
