COM131041 - Returns/notices: returns work lists: e-filed returns list (EFRL) (Action Guide)
To deal with cases on the E-Filed Returns List (EFRL), the Administrative Officer (AO) controlling the list should consider steps 1 - 56 below. If a case needs further action, refer it to the CT Co-ordinator to consider steps 57 - 58 or the HO Technical Caseworker to consider steps 59 - 65.
Administrative Officer Guide
CT Co-ordinator Guide
HO Technical Caseworker Guide
Administrative Officer Guide
The Administrative Officer guide is presented as follows.
Initial action | Step 1 - 3 |
|---|---|
Steps 4 - 6 | |
Steps 7 - 11 | |
Steps 12 - 13 | |
Steps 14 - 16 | |
Step 17 | |
Steps 18 - 20 | |
Step 21 - 23 | |
Steps 24 - 27 | |
Steps 28 - 30 | |
Steps 31 - 32 | |
Name and CRN on CT600 and accounts do not match the COTAX record | Steps 33 - 41 |
Steps 42 - 51 | |
Steps 52 - 54 | |
Step 55 |
Initial action
1. Use function EFRL (E-Filed Returns List) to display the work list and select the entry you want to work.
2. Check DAPD to ensure the return is on COTAX.
If it is, go to step 3.
If it is not, see COM132053 for guidance.
3. Use View CT Returns to check that the UTR, name and CRN of the company shown on the CT600 and accounts match the COTAX record.
If they match, go to step 5.
If they do not, go to step 34.
Establishing why the case is on the work list
4. Select the [View] button to see details for the case, including the reason or reasons for entry.
5. Use the View CT Returns application to examine the return and attachments.
If the Accounting Period (AP) start and end dates shown on the return are different to the period of account start and end dates shown in the accounts, consider whether the filing date needs to be changed with function RDAC (Record Filing Date Adjustment).
6. Use function VTPR (View Taxpayer) to confirm that the return is for the correct UTR and Company.
If the return is for the correct UTR and Company, go to the appropriate step dealing with the reason for entry on the work list in this action guide.
If it is not you should use function URTN to unlog the return and advise the company or agent on form CTS114, which is available on SEES.
Please note that: Once unlogged this data will be lost, if it will be needed in the future ensure a copy is made first.
No matching Accounting Period (AP)
In this case, the return has not been processed in COTAX and is shown as unallocated in View CT Returns.
COTAX tries to process unallocated returns each night for 60 days from the date of submission. If you cannot create an AP that exactly matches the dates on the return, you should B/F the case for 60 days then delete it. This prevents the case reappearing on the work list.
7. Examine the return and attachments as submitted, and if the change of AP is acceptable, use function MAPD (Maintain AP Dates) to amend the AP structure.
If you have been able to create an AP that exactly matches the dates on the return, go to step 9.
8. If the start date of the AP shown on the return is before the date of incorporation you must not reject the return.
Check the Companies House website and amend the date of incorporation on COTAX only if it is incorrect.
If the date of incorporation now matches the AP start date on the return and the end date also matches, go to step 9.
If the date of incorporation is still different to the AP start date on the return, go to step 10.
9. B/F the case until the next working day and see whether the return has processed automatically.
If it has, delete the entry.
If it has not, use function LRTN (Log Return) to log and capture the return as e-filed with manual intervention
10. Use function LRTN (Log Return) to log and then capture the return as a return for the period starting with the date of incorporation.
Pass the return to a CT Co-ordinator to use function RAMA (Record / Amend Assessment) to record the self assessment and indicate that they have made corrections to the return.
The CT Co-ordinator must refer the return to a Compliance Team to decide how the profits for the period before the date of incorporation should be dealt with.
As you have not been able to create an AP that exactly matches the start and end dates shown on the return, it will remain as unallocated in View CT Returns.
11.For all other cases where the reason for entry is no matching AP:
- if the dates shown on the return are not acceptable, amend the AP structure to match the period shown on the return
- use function LRTN (Log Return) to log the return on COTAX but do not continue to capture the return details
- use function URTN (Unlog Return) to unlog the return from COTAX to purge the unallocated return from the CT Online portal. Until you do that, the company cannot file an acceptable return online for that AP
- use form CTS114 to advise the company or agent that the return has been unlogged and why
- delete the entry from the work list
You can change the status of an unallocated return by capturing it onto COTAX. The internal portal then shows it as being allocated to the AP onto which you have captured it. If you need to remove the return from the internal portal without accepting it onto the COTAX record you can:
- change the AP structure to match the dates on the return
- log the return using function LRTN, but do not capture it
- unlog the return using function URTN
- correct the AP structure if required.
Reason for no iXBRL accounts
In this case the return has been processed in COTAX.
12. Examine the return and check function DRTN (Display Return) to see the reason given for not attaching the accounts in iXBRL.
The reason shown is one of the following.
Period of account differs from Accounting Period (AP) - accounts with separate return.
Check View CT Returns for the second return to ensure accounts have been attached.
Company in liquidation
Refer members’ voluntary liquidation (MVL) cases to an HO Technical Caseworker for review. For all other types of liquidation delete the entry from the work list.
Not within charge to CT
Pass the return to a CT Co-ordinator to review the case.
Company dormant
These cases only populate this work list where a period of dormancy has not been recorded in COTAX.
In these cases the return has been automatically logged and captured onto an existing Accounting Period (AP). Leave the return on the AP and leave the AP structure as live. Delete the entry from the work list.
Other PDF attached with explanation or PDF accounts attached with explanation
Review the attachments to see if the company is allowed to file accounts in PDF format.
If the company should have filed in iXBRL, you should check the attachments to see if there is a valid reason why iXBRL was not used.
If no suitable explanation has been provided and the company should have filed using iXBRL you should reject the return and ask for a correct return to be submitted. You should consider extending the filing date, especially if the original return was filed on time and it is now close to the filing date.
You should issue a CTS114 to advise the company or agent that the return has been unlogged and why.
If in any doubt as to what action to take, refer the case to a CT Co-ordinator or Technical Caseworker.
13. Where you accept the reason for the absence of accounts in iXBRL format, and you consider the return as submitted satisfies the filing obligation, delete the entry from the worklist.
If, exceptionally, you decide that the submission does not satisfy the filing obligation, consider whether you should use function URTN (Unlog Return) to remove it from the system.
Please note that: Once unlogged this data will be lost, if it will be needed in the future ensure a copy is made first.
Reason for no Computation
In this case the return has been processed in COTAX. In all cases where a Company Tax Return is filed online, the computations must be in Inline eXtensible Business Reporting Language (iXBRL) format.
14. Examine the return and check function DRTN (Display Return) to see the reason given for not attaching the computations in iXBRL.
15. The reason shown is one of the following.
Period of account differs from Accounting Period (AP) - computation with separate return
Check View CT Returns for the second return to ensure the correct computations have been attached.
Company in liquidation
Refer members’ voluntary liquidation (MVL) cases to an HO Technical Caseworker for review. For all other types of liquidation delete the entry from the work list.
Not within charge to CT
Pass the return to a CT Co-ordinator to review the case.
Company dormant
These cases only populate this work list where a period of dormancy has not been recorded in COTAX
In these cases the dormant return has automatically been logged and captured onto an existing Accounting Period (AP). Leave the return on the AP and leave the AP structure as live. Delete the entry from the work list.
Amendment - comps already submitted
Check View CT Returns for original return to ensure computations have been attached previously.
Other - PDF attached with explanation
If the company should have filed in iXBRL, you should check the attachments to see if there is a valid reason or explanation why iXBRL was not used.
If no suitable explanation has been provided and the company should have filed using iXBRL you should reject the return and ask for a correct return to be submitted. You should consider extending the filing date, especially if the original return was filed on time and it is now close to the filing date.
16. Where you accept the reason for the absence of computations, and you consider the return as submitted satisfies the filing obligation, delete the entry from the worklist.
If, exceptionally, you decide that the submission does not satisfy the filing obligation, consider whether you should use Function URTN (Unlog Return) to remove it from the system.
Please note that: Once unlogged this data will be lost, if it will be needed in the future ensure a copy is made first.
PDF attachments
In this case the return has been processed in COTAX.
17. View the Accounting Period (AP) of the return and the PDF attachment using the View CT Returns application and check the content of the PDF attachment.
Where the return should have included attachments in iXBRL format, consider if the return as submitted satisfies the filing obligation.
If, exceptionally, you decide that the submission does not satisfy the filing obligation, consider whether you should use function URTN (Unlog Return) to remove it from the system.
Please note that: Once unlogged this data will be lost, if it will be needed in the future ensure a copy is made first.
You should rarely need to unlog a return that has passed the CT Online validation. You should try to process returns onto COTAX where possible, so compliance activity can take place later if appropriate.
Where the PDF attachment is a covering letter and does not contain any additional information to support the return, delete the entry from the work list.
Where the attachments contain additional information such as a claim or election pass the return to a CT Co-ordinator to review. Additionally, if this relates to a claim or election made in relation to a Corporate Interest Return (CIR) this must be referred to the team dealing with CIR cases within CT Services.
Accounting Period (AP) changed/message number
In this case the return has been processed in COTAX after it has automatically amended the AP structure.
18. You need to consider the effect of the following on the filing date and the penalty position:
- the content of the EFRL Message Number (Word 54kb)
- the AP start and end dates shown on the return or returns received
- the period of account start and end dates shown in the accounts
19. Take any necessary action such as using RDAC (Record Filing Date Adjustment) to amend the filing date or referring the case to a CT Co-ordinator to amend the penalty position.
See COM130070 and COM130210 for further information on what to consider when the AP dates on the return are different to the period of account shown in the accounts and computations.
20. Delete the entry from the work list.
Struck off
In this case the return has not been processed in COTAX as a company ceases to exist on striking off and cannot submit a return. The return would have been submitted prior to the company being struck off and entered on a worklist for another reason. As the company has been struck off, we are unable to pursue any outstanding debt that may be revealed by processing the return, nor can we enquire into the affairs of the company. Therefore the only returns that should be reviewed where we have a strike off date are those where a repayment is being claimed.
21. Check the Companies House record to confirm that the company struck off date has been correctly recorded in COTAX.
If it is correct, go to step 22.
If it is incorrect, amend the COTAX record then go to step 22.
22. The return must have been submitted prior to the strike off date and should be examined to ascertain if the company are claiming a repayment. If there is a repayment claim, you should log and capture it onto COTAX as e-filed with manual intervention.
23. All other entries can be deleted from the worklist.
Duplicate return
The duplicate return isnot processed in COTAX.
24. Use function VTPR (View Taxpayer) to confirm that the return is for the correct UTR and company.
If it is, go to Step 25.
If it is not, contact the company or agent and arrange for a new return to be filed using the correct UTR.
25. Use function DRTN (Display Return Details) to find out if the original has already been processed in COTAX by checking the date of submission shown on the internal portal against the date shown in DRTN.
If the original has not been processed, go to step 26.
If it has, go to Step 27.
26. Use function LRTN (Log Return) to log receipt of the latest return as e-filed with manual intervention.
27. Compare the return already received with the duplicate return:
- if all the figures are the same treat this as a duplicate. Place the case on a 60 day B/F and delete the entry from the work list at that date
COTAX tries to process the return each night for 60 days. If you delete the entry within the 60 day period, the entry will reappear - where there are changes to the return, you should treat it as an amendment to an original return and refer the case to a CT Co-ordinator for review
- delete the entry from the work list
The e-filed return still appears in View CT Returns as an original return. Use function NOTE (Case Notes) to explain what you have done.
Computations for a different period
28. Compare the AP details in the CT600 with those shown on COTAX and in the accounts and computations.
29. If there is a long period of account and there are two sets of computations which cover the whole period, no action is needed.
30 For all other cases refer to a CT Co-ordinator who should check the dates on the computations and the return and contact the company if needed to clarify the position.
Check for periods of dormancy
31. Check the accounts to see whether they indicate a period of dormancy. If there is a period of dormancy:
- use function MAPD (Maintain AP dates) to set up a dormant period and any live periods indicated by the return and accounts
- consider whether you need to use function RDAC (Record Filing Date Adjustment)
32. If you are not sure whether the AP structure should be amended or in what way, or whether you should use function RDAC, refer the case to a CT Co-ordinator.
Name and CRN on CT600 and accounts do not match the COTAX record
33. Print the return, accounts, computations and any PDF attachments.
34. Unlog the return.
35. Use function TRCT (Trace Taxpayer) to identify the correct UTR using the id or CRN shown in the accounts and check that it is the correct COTAX record for the submitted return.
36. See whether a return for the period has been recorded on the COTAX record.
If it has, go to step 37.
If it has not, go to step 41.
37. Where there is a return on the company record you have traced, check that it is for the correct company by using View CT Returns to check that the UTR, ID and CRN shown on the CT600 and accounts match the ID and CRN on that COTAX record.
If they match and the figures on the CT600, accounts and computations are identical to the return you now have, go to step 39.
If they match but the figures on the CT600, accounts and computations are different to the return you now have, go to step 40.
If they do not and the return you can see in View CT Returns is not for the COTAX record on which they have been recorded, go to step 38.
38. Take the appropriate action for each return:
- for the return on the traced company go back to step 33 to identify the COTAX record on which it should have been recorded
- for the return on the worklist, go to step 41
39. Where there is a return on the company record you have traced that is identical to the one you are working:
- contact the agent or company to tell them that the return has been submitted under the wrong UTR and they must correct their records for future submissions
- use function NOTE (Case Notes) to show what has happened and where the return is held
40. Where there is a return on the company record you have traced that has different figures on the CT600, accounts or computations when compared to the one you are working, contact the agent or company to tell them that the return has been submitted under the wrong UTR and they must correct their records for future submissions.
If the return you have printed off has a date of submission earlier than the return on COTAX, take no action.
If the return you have printed off has a date of submission later than the return on COTAX, treat it as an amended return and refer the case to a CT Co-ordinator to use function RAMA (Record / Amend Assessment) to record a taxpayer amendment.
Use function NOTE to show what has happened and where the return is held.
41. If no return has been recorded on the COTAX record you have traced:
- contact the agent or company to tell them that the return has been submitted under the wrong UTR and they must correct their records for future submission
- use function LRTN (Log Return) to log the return as e-filed with manual intervention using the correct date of receipt, capture it and record the self assessment
- use function NOTE to show what has happened and where the return is held
Supplementary pages attached
In this case the return has been processed in COTAX. Deal with the supplementary pages as detailed below.
42. CT600A
If the CT600A is blank refer the case to a HO technical caseworker to review.
Where the CT600A shows a loan at box A15 version 3 (box A3 on version 2) and tax at box A20 on version 3 but no repayment details in boxes A30 to A70 (box A4 to A11 on version 2):
Check that the tax shown in A20 version 3 (box A3 on version 2) agrees with the tax shown in CT600 box 480 on version 3 (box 79 on version 2). Where it does delete the case from the work list, otherwise refer the case to a HO technical caseworker to review.
Where there is a covering letter or PDF referring to a S458 repayment claim refer to a HO technical caseworker for review.
Where the CT600A shows an entry at box A80 version 3 (A75 but not A13 on version 2) refer the case to a HO technical caseworker to review.
Where the CT600A shows entries at boxes A30 to A70 on version 3 (A4 to A11 version 2) or check whether the loan was repaid before the normal due date. If it was, delete the case from the work list, otherwise refer the case to a HO technical caseworker to review.
43. CT600B
Delete the entry from the work list.
44. CT600C
Where box C2 has been completed to show the company is surrendering relief no action is required and the case can be deleted from the work list.
Where box C1 on the CT600C in box 310 on version 3 (box 36 version 2) on the CT600 have been completed to show the company is claiming relief you should:
- check the surrendering company’s CT600C to ensure that the accounting period and amounts surrendered match. If they don’t refer the case to a HO technical caseworker to review
- where the details match continue checking the surrendering company’s CT600C to ensure that the surrender only relates to trading losses, excess non-trading capital allowances or non-trading deficit on loan relationships under the heading of ‘Amount surrendered as group relief’. If they don’t refer the case to a HO technical caseworker to review
- where the surrender details are correct, check the CT600C for the company making the claim and ensure the amount entered at box C1 agrees with the amount surrendered. Where it does no further action is needed and you should delete the case from the worklist. If it does not refer the case to a HO technical caseworker to review
Where there is any doubt about the claim refer the case to a HO technical caseworker to review.
45. CT600D
Use function NOTE to record that the case has been transferred to MUID 226800.
Use Function TRCA (Transfer Case) and transfer the case to MUID 226800 (LB London 1).
46. CT600E
Check whether the company is a registered charity on the Charity Commission website or a Community Amateur Sports Club (CASC) on the HMRC website. Where it is follow the guidance at COM41026and transfer the case to Specialists PT Charities.
Where the company is not registered check the entries on the CT600E. If the CT600E is blank advise the company that you will disregard the CT600E.
Where there are entries, refer the case to a HO technical caseworker to review.
47. CT600F
If the responsible office for the record is one of the following MUIDs, leave it where it is:
- 229400
- 200500
- 205400
- 234900
Otherwise, use:
- function NOTE to record that the case has been transferred to MUID 245242 and
- function TRCA (Transfer Case) and transfer the case to MUID 245242 (Mid Size Business)
48. CT600G
No action required, delete work list entry.
49. CT600H
Refer case to HO technical caseworker to review.
50. CT600I
No action required, delete work list entry.
51. CT600J
No action required, delete work list entry.
Top of page
Repayment claimed for an earlier Accounting Period (AP)
In this case the return has been processed in COTAX.
52. Check for Research and Development entries at boxes 545, 670 or 675 Version 3 (or 87, 101 or 102 Version 2).
Where LB is responsible for the case, they should review the claim and arrange for the repayment to be made.
All cases outside LB should be transferred to the R&D unit MUID 245244.
53. Where the claim relates to a loss carry back, check the losses section in the Corporation Tax computations and see if it includes reference to losses being carried back.
Where the computation shows a loss, use function DAPD (Display AP Details) to see if the AP structure has changed since the last return.
If the AP structure hasn’t been changed refer the case to a CT Co-ordinator to review the case
If the AP structure has been changed refer the case to a HO technical caseworker to review.
54. Where the claim relates to Section 458 Corporation Tax Act (CTA) 2010, refer the case to a HO technical caseworker to process the claim.
Return contains a Section 102 (S102) surrender claim
In this case the return has been processed in COTAX.
55. As the agent or company has indicated by an entry in box 610 in version 3 (in box 94 on version 2) ( that a S102 surrender is being claimed, refer the case to the HO technical caseworker to process the claim.
CT Co-ordinator Guide
The CT Co-ordinator guide is presented as follows.
Step 56 | |
|---|---|
Return is for a period that starts before the date of incorporation | Step 57 |
Repayment claimed for an earlier accounting period
56. Where the claim relates to a loss carry back, review the claim and where acceptable process it. See COM50001for further guidance.
Return is for a period that starts before the date of incorporation
57. If the return has been referred to you because the period shown on the return starts before the date of incorporation shown at Companies House:
- use function RAMA (Record / Amend Assessment) to record the self assessment and indicate that you have made corrections to the return
- refer the return to a Compliance Team to decide how the profits for the period before the date of incorporation should be dealt with.
HO Technical Caseworker Guide
The Technical Caseworker guide is presented as follows.
Steps 58 - 61 | |
|---|---|
Steps 62 - 63 | |
Step 64 |
Supplementary pages attached
Deal with supplementary pages referred to you as detailed below.
58. CT600A
Deal with any claim to relief under S458 and any other cases referred to you by an AO.
59. CT600C
Deal with any claims referred to you by an AO.
60. CT600E
Deal with any case referred to you by an AO.
61. CT600H
Deal with any case referred to you by an AO.
Repayment claimed for an earlier accounting period
62. Where the claim relates to a loss carry back, review the claim and where acceptable process it. See COM50001for further guidance.
63. Where the claim relates to S458 Corporation Tax Act (CTA) 2010, review the claim and where acceptable process it.
Return contains a Section 102 (S102) surrender claim
64. Where the claim relates to a S102 surrender, review the claim and where acceptable process it.