E-Filed Returns List (EFRL)

To deal with cases on the 'E-Filed Returns List' the Clerical Caseworker controlling the list should consider steps 1 - 10 below, then refer cases needing further action to the CT Co-ordinator or Technical Caseworker who will consider steps 11 to 21.

Clerical Caseworker Guide

CT Co-ordinator / Technical Caseworker Guide

Clerical Caseworker Guide

The Clerical Caseworker guide is presented as follows

Initial action	Step 1
Establishing why the case is on the Work List	Steps 2 - 3
No matching AP	Steps 4 - 5
Return contains a change of address	Step 6
Return has been submitted without any attachments	Step 7 - 8
Check Attachments Only	Step 9
Filing Only Agent	Step 10

Initial action

1. Use Function EFRL (E-Filed Returns List) to display the Work List and

• Select the entry that you want to work

Establishing why the case is on the Work List

2. Select the [View] button to see all available details for the case, including the reason for entry onto the list

3. Use the 'View E filed CT Returns' function, to examine the return and attachments, as submitted by the company / agent

• If the AP start and end dates shown on the return differ from the Period Of Account start and end dates shown in the accounts

No matching AP

In this case, the return has not been processed in COTAX

4. Use Function VTPR (View Taxpayer) to confirm that the return is for the correct UTR / company

• If it is, go to Step 5
  
  

• If it is not, contact the company / agent to resolve the matter, and arrange for any corrective action needed

5. Examine the return and attachments as submitted, to decide if the change of AP is acceptable

• If it is, refer the case to a CT Co-ordinator asking them to amend the AP structure in COTAX and refer it back to you. You will then use Function
  
  

• LRTN (Log Return) to log receipt of the return, as 'E-Filed with Manual Intervention'
  
  

And

• Complete the capture of the return
  
  

• If it is not, contact the company / agent to resolve the matter, and arrange for any corrective action needed

Note: If the return is not to be logged you must manually delete the entry from the Work List. Because of the way in which the ODS holds information the return will still appear in 'View E-Filed CT Returns' as an original return, even though COTAX has not actioned it. You should make appropriate notes in the company file to explain why you did not process it in COTAX

Return contains a change of address

6. Confirm that the address given on the form for a limited company is the Registered Office office (this should be the address as held at Companies House)

Return has been submitted without any attachments

In this case the return has been processed in COTAX

7. Examine the return to see if any attachments are 'missing', as it may be the case that no attachments are necessary. For example

• An existing Insolvency case, where you are content to accept a CT600 only
  
  

Or

• A club or association, where you have agreed no accounts are required

8. Where there is no apparent reason for the absence of attachments, you must consider whether the return as submitted satisfies the filing obligation (see subject 'Unsatisfactory Returns' in the 'Returns / Notices' business area)

And

Check Attachments Only

9. All returns delivered online and successfully processed, with no queries arising, will have the above attribute

Filing Only Agent

10. In this case the return has been processed in COTAX

This attribute will help identify returns that have been submitted by a Filing Only Agent. You need to be careful about not entering into contact or correspondence with a Filing Only Agent as existing requirements for receipt of a form 64-8 remain in place.

CT Co-ordinator / Technical Caseworker Guide

The CT Co-ordinator / Technical Caseworker guide is presented as follows

AP changed / Message number	Step 11 - 13
Company struck off	Steps 14 - 15
Duplicate return received	Steps 16 - 19
Return contains a Section 102 (S102) Surrender Claim	Step 20
The AP start and end dates shown on the return differ from the Period of Accounts shown in the accounts	Step 21 - 22

AP changed / Message number

In this case the return has been processed in COTAX, after there has been an automatic amendment of the AP structure, which requires reviewing by a Technical Caseworker / CT co-ordinator

11. You will need to consider the effect of the following on the filing date and the penalty position
    
    

• The content of the EFRL Message Number
  
  
• The AP start and end dates shown on the return(s) received
  
  
• The period of account start and end dates shown in the accounts

12. Take any necessary action such as

• Using RDAC (Record Filing Date Adjustment) to amend the filing date

• Using PPEN to amend the penalty position

For further information regarding what needs to be considered when the AP dates on the return differ from the Period of Account shown in the accounts/computations and the functions that may need to be used see ‘Returns/Notices – Notices and Returns’, and ‘Penalties – Penalty Determinations’ areas of the COTAX manual

13. When your action is complete delete the entry from the Work List

• Company struck off

In this case the return has not been processed in COTAX

14. Use Function VTPR (View Taxpayer) to confirm the return is for the correct UTR / company

• If it is, go to Step 15
  
  

• If it is not, contact the company / agent to resolve the matter, and arrange for any corrective action needed

15. Look in the file to confirm that the Company Struck Off date has been correctly entered in COTAX

• If it has
  
  

• Contact the company / agent to discover the reason for the submission of the return
  
  

And

• Dependant upon the response received, arrange for any corrective action needed

Note: If the return is not to be logged you must manually delete the entry from the Work List. Because of the way in which the ODS holds information the return will still appear in 'View E-Filed CT returns' as an original return, even though COTAX has not actioned it. You should make appropriate notes in the company file to explain why you did not process it in COTAX

• If it has not
  
  

• Correct the COTAX record as necessary
  
  

And

• Use Function LRTN (Log Return) to log receipt of the return, as 'E-Filed with Manual Intervention'
  
  

And

• Complete the capture of the return

Duplicate return received

There are two different sets of circumstances that may give rise to this reason for entry on the Work List

• A return has already been received and processed in COTAX
  
  

Or

• More than one return has been submitted in the same 24 hour period

In each case

• The return has not been processed in COTAX
  
  

And

• The action required will differ dependant upon the reason for entry

16. Use Function VTPR (View Taxpayer) to confirm that the return is for the correct UTR / company

• If it is, go to Step 17
  
  

• If it is not, contact the company / agent to resolve the matter, and arrange for any corrective action needed

17. Use Function DRTN (Display Return Details) to ascertain if you are dealing with a return where an original has already been processed in COTAX

• If that is the case, go to Step 18
  
  

• If that is not the case, go to Step 19

18. Compare the already received return with the electronic version, and

• If the electronic version is a duplicate
  
  

• Advise the agent / company that you do not intend to take any action on it
  
  

And

• Delete the entry from the Work List

Note: Because of the way in which the ODS holds information the later return will still appear in 'View E-Filed CT returns' as an original return, even though COTAX has not actioned it. You should make appropriate notes in the company file to explain why you did not process it in COTAX

• If the electronic version is an amendment to the original
  
  

• Use Function RAMA (Record / Amend Assessment) to record a Taxpayer Amendment
  
  

And

• Delete the entry from the Work List

Note: Because of the way in which the ODS holds information the later return will appear in 'View E-Filed CT returns' as an original rather than an amended return. You should make appropriate notes in the company file to explain why you treated it as an amendment

The circumstances giving rise to more than one return being made in the same 24 hour period are exceptional, and it is expected that such entries will be rare

• Because returns submitted using third party software are received directly through the Government Gateway, with no check being made on the APs until they reach COTAX, it is possible that a user may submit the same return more than once
  
  

• In such a case the first return submitted will, subject to normal checks, be processed by the COTAX system
  
  

• Subsequent duplicate return(s) will not be processed, as the assumption is that the submission is in error

19. You should compare the duplicate return(s) with the one processed by COTAX, and

And

Note: Because of the way in which the ODS holds information the return will still appear in 'View E-Filed CT returns' as an original return, even though COTAX has not actioned it. You should make appropriate notes in the company file to explain why you did not process it in COTAX

Then

Note: Because of the way in which ODS holds information the return will still appear in 'View E-Filed CT returns' as an original return. You should make appropriate notes in the company file to explain the actions you have taken

Return contains a Section 102 (S102) Surrender Claim

In this case the return has been processed in COTAX

20. As the agent / company has indicated by an entry in Box 124 that a S102 Surrender is being claimed

• Proceed in accordance with the subject 'S102 FA 1989/Reg 9 Surrender' in section 'Non Automatic Reallocations'
  
  

And

• Delete the entry from the Work List

The AP start and end dates shown on the return differ from the Period of Accounts shown in the accounts

21. You will need to consider the effect of the following on the AP structure, filing date and penalty position

• The AP start and end dates shown on the return(s) received
  
  
• The period of account start and end dates shown in the accounts
  

22. Take any necessary action such as

• Using Function MAPD (Maintain AP Dates) to alter the AP structure
  
  
• Using Function RDAC (Record Filing Date Adjustment) to enter a Revised Filing Date
  
  
• Using Function DPEN (Display Penalty Determination) to view, and Function PPEN (Prepare Penalty Determination) to amend, the penalty position