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HMRC internal manual

COTAX Manual

Returns / notices: notices and returns: original returns delivered online

Whenever possible, COTAX processes a return filed online and records the self assessment without the need for any manual intervention. Where the case requires no further review, it does not appear on any work list.

Work lists EFRL (E-Filed Returns List), RSAW (Record SA List) and AAPR (Amend Accounting Period List) must be reviewed regularly to deal with returns that require manual intervention. You should also make sure the repayment work lists are reviewed so repayments requiring review are made promptly to companies.

For full guidance on dealing with the cases on these work lists, see: