COM2010 - Accounting periods: accounting periods work lists: amend accounting period list (AAPR)

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 ‘Amend Accounting Period List’

• Function AAPR is the update version
• Function AAPV is the view only version

The purpose of this work list is to show you all cases where the AP record cannot be amended automatically when

• A return period is entered in Function LRTN (Log Return) that is not currently held on the company’s COTAX record

• A return has been submitted online and the company or agent has changed the existing AP structure

You must review these cases and, if appropriate, amend the company’s AP record.

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How often should the list be reviewed?

Local Management should ensure that the work list is reviewed on a weekly basis.

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Who does what?

A Clerical Caseworker or CT Co Ordinator will normally review and control the list, referring the cases and files (if held) to a Technical Caseworker to follow up as necessary.

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When are new entries added?

COTAX adds new entries to this work list daily.

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Reasons for entry

COTAX enters a case on the ‘Amend Accounting Period List’ when

• There has been an attempt to enter a struck off date from Companies House which is in the future
• You have attempted to log a return using Function LRTN (Log Return) covering a period that is not recorded as an AP on the company’s COTAX record

• The company or agent has submitted a return online and

• • attempted to change the existing AP structure

• • the COTAX record is noted as dormant

• COTAX has been unable to process the return automatically

Where the entry on the work list is due to a return being processed the return is recorded as ‘mismatched’ because there is some inconsistency between

• The information currently held on the company’s COTAX record

• The AP that was

• • Entered in Function LRTN

• • Amended online by the company or agent

The following summarises these inconsistencies

• All APs 

• • Automatic processing cannot handle the start and / or end date of the AP recorded in Function LRTN
  • There are multiple live APs in a specified period (Word 27KB) 

• CT Pay and File APs 

• • There is an assessment charge or a carry back recorded on a CT Pay and File AP that would become a superseded AP if the computer amended the AP record automatically

• CTSA APs 

• • There is a Discovery Assessment (Word 28KB), logged return, or the Enquiry in Progress signal (Word 27KB) is set, on a CTSA AP that would become a superseded AP if the computer amended the AP record automatically
  • The new AP falls within a new Administration Period
  • Automatic processing cannot handle the changes made online by the company or agent to the AP structure

For further information see subject ‘Unallocated online returns and mismatched paper returns’ (COM132060) in business area ‘Returns / Notices’.

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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 ‘Amend Accounting Period List’.

• Reference
• Name
• Return AP End Date
• Return AP Start Date
• Entry Date
• Filing Only Agent
• B/F Date
• B/F Note
• Regime
• Reason for listing
• FT or NFT
• Struck Off - Review AP record - CH
• File number
• Participator
• E-Filed Return 

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The normal next action function

The normal next action function for the ‘Amend Accounting Period List’ is

• MAPD (Maintain AP Dates)

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Automatic deletion

COTAX automatically deletes cases from the work list when one of the following action takes place

• The APs are amended
• The case is transferred to a new office. It will automatically populate the work list in the new office

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Manual deletion

You can manually delete cases from the work list that require no further action.

For a list of functions to use in particular situations, see COM2011.