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HMRC internal manual

COTAX Manual

From
HM Revenue & Customs
Updated
, see all updates

Returns / notices: notices and returns: functions

The table below tells you the function or functions to use in particular situations.

 

Situation Function
To see a work list of cases where a company submits a return through the Corporation Tax Online Service that falls entirely within a period of dormancy on COTAX or 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. AAPR (Amend Accounting Period List)
To see a work list of cases where an amendment submitted through the Corporation Tax Online Service requires manual review. AEFL (Amended E-Filed List)
To capture details for the remainder of the return and record the self assessment. CRTN (Capture Rest Of Return)
To view a list of accounting periods on the company’s COTAX record. DAPD (Display AP Details)
To see details of all notices to deliver issued, where they were sent and when. DPER (Display Specified Periods)
To view return information for any AP with a logged return. DRTN (Display Return Data)
To see a work list of cases where a return filed through the Corporation Tax Online Service has been received that requires manual review or a company or agent has changed the AP structure online but COTAX has been unable to automatically amend the AP structure to match the return (returns not allocated). EFRL (E-Filed Returns List)
To record appeals, postponement applications and informal standovers and to issue acknowledgements of appeals. HAPP (Handle Appeal)
To see a work list of cases where COTAX cannot handle an overpayment automatically.  
(CT responsible offices) LOPD (Overpayments List)
  To see a work list of cases where COTAX cannot handle an overpayment automatically.
(CT Unit Cumbernauld or Debt Management offices) LOPU (Overpayments Review List)  
  To log the receipt of a return. LRTN (Log Return)
  To revise accounting periods and set up periods of dormancy or exemption. MAPD (Maintain AP Dates)
  To set or unset the no penalty required signal or the penalty output inhibitor. MPEN (Maintain Penalty Signals)
  To see a work list of cases where a repayment has been claimed and must be made manually for one or more of the following.  

Income Tax.

Research and Development Tax Credit.

Land Remediation Tax Credit.

Creative Tax Credit. MRPL (Manual Repayments List)  
  To see a work list of cases where COTAX is inhibiting repayment for 14 working days. ORUR (Overpayments Requiring Urgent Review List)
  To see a work list of cases which may require amendment to an issued penalty determination. PENR (Penalties Requiring Review List)
  To make or amend penalty determinations. PPEN (Prepare Penalty Determination)
  To record a self assessment, correct a return, record a taxpayer amendment, process a claim, prepare a closure notice with revenue amendment, prepare a revenue amendment, repare or amend a discovery assessment or prepare a jeopardy amendment. RAMA (Record / Amend Assessment)
  To enter a revised or deferred filing date. RDAC (Record Filing Date Adjustment)
  To see a work list of cases requiring manual intervention to record self assessments. RSAW (Record SA List)
  To issue a fresh notice to deliver a return only where the original has been returned RLS or not been received by the company. RSRR (Reissue Specified Period Notice)