COM131040 - 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 (EFRL):
- 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.
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.
Corporate Interest Return cases are dealt with by a ring fenced team consisting of AO, CT Co-ordinator and HO Technical Caseworker. Cases relating to appointments of returning companies will be dealt with by AOs, returns received within the extended time limits will be dealt with by CT Co-ordinator and all other cases will be dealt with by HO Technical Caseworker.
When are new entries added?
Cases appear on the E-Filed Returns List (EFRL) 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.
Reasons for entry
Cases appear on the E-Filed Returns List (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 Accounting Period (AP)
- CJRS/JRB Overpayment
- AP changed
- message number
- struck off
- duplicate return
- Section 102 surrender
- PDF attachments
- repyt for earlier AP
- supp pages attached.
- comp’s for a different period
- reason for no XBRL accounts
- reason for no comps
- Oil and Gas Transferable tax History claim included in return
There is always an entry in the Message Number when there is a ‘Y’ in the AP Changed field. COM131041 has further information.
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:
- B/F date
- Entry date
- Return Accounting Period (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
The criteria you may find most useful when filtering or sorting the list are:
- Entry date
- Return AP end date
- Duplicate return
- AP changed
The normal next action function
The normal next action function for the E-Filed Returns List (EFRL) is to launch the View CT Returns application to view the online return.
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.
Manual deletion
You should manually delete a case from E-filed Returns list (EFRL) when you have completed your review.
If you have amended the Accounting Period (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.