COM131040 - Returns / notices: returns work lists: e-filed returns list (EFRL) CTSA APs only
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 ‘E-Filed Returns List’
- Function EFRL is the update version
- Function EFRV is the view only version
The list is produced to draw your attention to cases where an Online Tax Return - Corporation Tax (OTRC) (Word 23kb) has been submitted electronically.
How often should the list be reviewed?
The ‘E-Filed Returns List’ is an immediate action (Word 23kb) work list and must be reviewed daily.
Who does what?
An Administrative Officer (AO) must review the list daily and carry out initial actions, referring the cases to a CT Co-ordinator or Technical Caseworker where further action is required. As requested by the COTAX User Group the action guide has been split into two parts. The first part contains actions for the AO to consider and the second part contains the actions for the CT Co-ordinator to consider.
When are new entries added?
Cases appear on the ‘E-Filed Returns List’ daily when the reasons for entry are satisfied.
Note: Online filing using iXBRL (Word 34kb) format became mandatory in April 2011 therefore companies that continue to file a return with PDF attachments only, will still populate this work list. Returns filed using HMRC’s Online filing product or third party software that uses iXBRL will be processed by COTAX and will only be placed on the work list where it meets the selection criteria.
Reasons for entry
Cases appear on the ‘E-Filed Returns List’ (EFRL) when an Online Tax Return - Corporation Tax (OTRC) is received, whether or not it has been processed by COTAX. One of the following reasons for entry will be shown but it should be noted that more than one may apply
- No Matching AP
- AP Changed**
- Message Number**
- Company Struck Off*
- Duplicate Return Received*
- Return contains a change of address
- Return has been submitted without any attachments
- Return contains a Section 102 (S102) Surrender claim
- PDF Attachments
- Repayment claimed for an earlier AP on CT600
- Supplementary pages attached
- Accounts longer than 18 months
- Estimated figures
- Return shows company is in liquidation
- Accounts for a different period to return
- Computation for a different period to return
- Reason for no accounts
- Reason for no computations
*It is not expected that there will be many instances of this type of entry, because the circumstances only arise in the period between the information being entered in COTAX, and the on line service being updated.
**There will always be an entry in the Message Number when there is a ‘Y’ in the AP Changed field. There are various messages which may arise as a consequence of the automatic amendment of the AP structure. For further information see the ‘E-Filed Returns List (EFRL)’ Action Guide (COM131041).
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 ‘E-filed Returns List’.
- B/F Date
- Entry Date
- Return AP End Date
- Duplicate Return
- No Matching AP
- S102 Surrender
- Struck Off
- AP Changed
- Reference
- B/F Note
- Name
- Address Change
- Reason for Entry
- File Number
- Message Number
- PDF Attachments
The normal next action function
The normal next action function for the ‘E-Filed Returns List’ is
- To launch Microsoft Internet Explorer to view the Online Tax Return
Automatic deletion
You should manually delete a case when you have completed your review.
Automatic deletion only takes place when the company record is transferred to a new office. The case automatically appears on the new office work list.
Manual deletion
You should manually delete a case from the ‘E-Filed Returns List’ when you have completed your review.
For a list of functions to use in particular situations, see COM131011.
