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HMRC internal manual

COTAX Manual

Returns / notices: returns work lists: introduction

There are four work lists in the ‘Returns / Notices’ business area.

The lists are:

  • Amended E-Filed List (AEFL).
  • E-Filed Returns List (EFRL).
  • Record SA List (RSAW).
  • Returns Requiring Capture List (LRLC).

For more information about work lists generally and some specific features see COM140000 onwards.