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COTAX Manual

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Returns / notices: returns work lists: e-filed returns list (EFRL) (Action Guide)

To deal with cases on the E-Filed Returns List, 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
Establishing why the case is on the work list Steps 4 - 6
No matching AP Steps 7 - 11
Reason for no iXBRL accounts Steps 12 - 13
Reason for no Comp’s Steps 14 - 16
PDF attachments Step 17
AP changed / message number Steps 18 - 20
Struck off Step 21 - 24
Duplicate return Steps 25 - 28
Computations for a different period Steps 29 - 31
Check for periods of dormancy Steps 32 - 33
Name and CRN on CT600 and accounts do not match the COTAX record Steps 34 - 42
Supplementary pages attached Steps 43 - 52
Repayment claimed for an earlier accounting period Steps 53 - 55
Return contains a Section 102 (S102) surrender claim Step 56

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, id 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 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 CT214, which is available on SEES.

No matching 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

  1. 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.

  1. 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 CT214 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.

  1. 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 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 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, do not reject the return but consider whether you should remind the company or agent of their obligations.

If in any doubt as to what action to take, refer the case to a CT Co-ordinator or Technical Caseworker.

  1. 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.

You should very rarely need to unlog a return that has passed the CT Online validation. You should try to process returns onto COTAX so compliance activity can take place later if appropriate.

Reason for no Comp’s

In this case the return has been processed in COTAX.

  1. Examine the return and check function DRTN (Display Return) to see the reason given for not attaching the computations in iXBRL.

  2. The reason shown is one of the following.

Period of account differs from AP - computation with separate return

Check View CT Returns for the second return to ensure the 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 AP. Leave the return on the AP and leave the AP structure as live. Delete the entry from the work list.

  1. 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.

You should very rarely need to unlog a return that has passed the CT Online validation. You should try to process returns onto COTAX so compliance activity can take place later if appropriate.

PDF attachments

In this case the return has been processed in COTAX.

  1. View the 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.

You should very rarely need to unlog a return that has passed the CT Online validation. You should try to process returns onto COTAX 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.

AP changed / message number

In this case the return has been processed in COTAX after it has automatically amended the AP structure.

  1. 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.
  1. 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.

  1. 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.

  1. 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.

  1. Check whether the date the return was submitted was before the date of striking off.

If yes, go to step 23.

If no, go to step 24.

  1. The return is valid and you should log and capture it onto COTAX as e-filed with manual intervention.

  2. A valid return cannot be submitted after the date on which the company ceased to exist. Check with a CT Co-ordinator and then:

  • contact the company or agent to discover the reason for the submission of the return
  • depending on the response, arrange for any corrective action needed.

If you believe the return is invalid, you can delete it from View CT Returns by logging it on COTAX and then unlogging it. You must then delete the entry from the work list. Use Function NOTE to explain what you have done.

Duplicate return

The duplicate return is not processed in COTAX.

  1. Use function VTPR (View Taxpayer) to confirm that the return is for the correct UTR and company.

If it is, go to Step 26.

If it is not, contact the company or agent and arrange for a new return to be filed using the correct UTR.

  1. 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 27.

If it has, go to Step 28.

  1. Use Function LRTN (Log Return) to log receipt of the latest return as e-filed with manual intervention.

  2. 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 to explain what you have done.

Computations for a different period

  1. Compare the AP details in the CT600 with those shown on COTAX and in the accounts and computations.

  2. If there is a long period of account and there are two sets of computations which cover the whole period, no action is needed.

  3. 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

  1. 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).
  1. 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

  1. Print the return, accounts, computations and any PDF attachments.

  2. Unlog the return.

  3. 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.

  4. See whether a return for the period has been recorded on the COTAX record.

If it has, go to step 38.

If it has not, go to step 42.

  1. 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 40.

If they match but the figures on the CT600, accounts and computations are different to the return you now have, go to step 41.

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 39.

  1. Take the appropriate action for each return.
  • For the return on the traced company go back to step 34 to identify the COTAX record on which it should have been recorded.
  • For the return on the worklist, go to step 42.
  1. 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.
  1. 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 (Case Notes) to show what has happened and where the return is held.

  1. 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 (Case Notes) 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.

  1. CT600A

If the CT600A is blank refer the case to a HO technical caseworker to review.

Where the CT600A shows a loan at box A2 and tax at box A3 but no repayment details in boxes A4 to A11:

  • check that the tax shown in box A3 agrees with the tax shown in box 79 in the CT600. Where it does delete the case from the work list, otherwise refer the case to a HO technical caseworker to review
  • check that boxes A13 and 79 agree and where they do 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 for 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 A12 but not A13 refer the case to a HO technical caseworker to review.

Where the CT600A shows entries at boxes A4 to A11 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.

  1. CT600B

Delete the entry from the work list.

  1. 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 and box 36 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.

  1. 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 (Large Business London 1).

  1. 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 COM41026 and 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.

  1. CT600F

If the responsible office for the record is one of the following MUIDs, leave it where it is:

  • 229400, 200500, 205400, 234900 or 245400

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).
  1. CT600G

No action required, delete work list entry.

  1. CT600H

Refer case to HO technical caseworker to review.

  1. CT600I

No action required, delete work list entry.

  1. CT600J

No action required, delete work list entry.
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Repayment claimed for an earlier accounting period

In this case the return has been processed in COTAX.

  1. Check for Research and Development entries at boxes 87, 101 or 102 (Version 2) or 545, 670 or 675 (Version 3).

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.

  1. 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.

  1. Where the claim relates to S458 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.

  1. As the agent or company has indicated by an entry in box 94 (or 610 in Version 3) 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.

Repayment claimed for an earlier accounting period Step 57
Return is for a period that starts before the date of incorporation Step 58

Repayment claimed for an earlier accounting period

  1. Where the claim relates to a loss carry back, review the claim and where acceptable process it. See COM50001 for further guidance.

Return is for a period that starts before the date of incorporation

  1. 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.

Supplementary pages attached Steps 59 - 62
Repayment claimed for an earlier accounting period Steps 63 - 64
Return contains a Section 102 (S102) surrender claim Step 65

Supplementary pages attached

Deal with supplementary pages referred to you as detailed below.

  1. CT600A

Deal with any claim to relief under S458 and any other cases referred to you by an AO.

  1. CT600C

Deal with any claims referred to you by an AO.

  1. CT600E

Deal with any case referred to you by an AO.

  1. CT600H

Deal with any case referred to you by an AO.

Repayment claimed for an earlier accounting period

  1. Where the claim relates to a loss carry back, review the claim and where acceptable process it. See COM50001 for further guidance.

  2. Where the claim relates to S458 CTA 2010, review the claim and where acceptable process it.

Return contains a Section 102 (S102) surrender claim

  1. Where the claim relates to a S102 surrender, review the claim and where acceptable process it.