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HMRC internal manual

COTAX Manual

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HM Revenue & Customs
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Returns / notices: returns work lists: e-filed returns list (EFRL)

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 E-Filed Returns List.

  • Function EFRL is the update version.
  • Function EFRV is the view only version.

The list shows you cases where an online return has been submitted electronically that requires review or action.

How often should the list be reviewed?

EFRL is an immediate action work list and must be reviewed daily.

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Who does what?

An Administrative Officer (AO) must review the list daily and carry out initial actions, referring cases to a CT Co-ordinator or Technical Caseworker where necessary. The action guide is in three parts. The first part contains the actions the AO should carry out, the second is for the additional actions the CT Co-ordinator may need to consider and the third is for the HO Technical Caseworker.

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When are new entries added?

Cases appear on the E-Filed Returns List daily.

Online filing using iXBRL format is mandatory for most companies. Returns that fulfil the mandatory filing obligations are processed by COTAX and are only placed on the work list where they need review.

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Reasons for entry

Cases appear on the EFRL when an online return is received that needs a manual review or action. All of the following reasons for entry are shown if they apply to the case.

  • No matching AP.
  • AP changed.
  • Message number.
  • Struck off.
  • Duplicate return.
  • Section 102 surrender.
  • PDF attachments.
  • Rept for earlier AP.
  • Supp pages attached.
  • Comp’s for a different period.
  • Reason for no XBRL accounts.
  • Reason for no comps.

There is always an entry in the Message Number when there is a ‘Y’ in the AP Changed field. COM131041 has further information.

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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 list.

  • B/F date.
  • Entry date.
  • Return AP end date.
  • Duplicate return.
  • No matching AP.
  • S102 surrender.
  • Struck off.
  • AP changed.
  • Reference.
  • B/F note.
  • Name.
  • Reason for entry.
  • File number.
  • Message number.
  • PDF attachments.

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The normal next action function

The normal next action function for the E-Filed Returns List is to launch the View CT Returns application to view the online return.

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Automatic deletion

Automatic deletion only takes place when the company record is transferred to a new office and the case automatically appears on the new office work list.

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Manual deletion

You should manually delete a case from EFRL when you have completed your review.

If you have amended the AP structure to match the dates shown on the return:

  • B/F the case overnight
  • check that COTAX has processed the return
  • delete the entry.

See COM131011 for a list of functions to use in particular situations.