COM131042 - Returns/notices: returns work lists: EFRL Message number
EFRL Message Number
Agents and taxpayers can now submit returns online for Accounting Period (AP) structures that do not match those shown on COTAX.
In certain circumstances, whilst COTAX accepts revised AP information input at the electronic logging stage, and allows the recording of a company’s self assessment, it is still necessary for a caseworker to review the AP record, and take any further action required.
Your attention is brought to these cases by the use of nine on-screen messages in the range 0 - 8 as follows.
Message Number 0
The AP structure has been changed and none of the scenarios below apply.
Message Number 1
This message number is not currently used.
Message Number 2
The dates used have created a new short AP between the end date of the previous AP and the start date of the new AP.
Message Number 3
A penalty remains on a superseded AP(s).
Message Number 4
The dates used have created a new short AP between the end date of the previous AP and the start date of the new AP and resulted in penalties remaining on a superseded AP(s).
Message Number 5
There is a Potential Enquiry signal set on a superseded AP(s).
Message Number 6
The dates used have created a new short AP between the end date of the previous AP and the start date of the new AP and there is a Potential Enquiry signal set on a superseded AP(s).
Message Number 7
Penalties remain and the Potential Enquiry signal is set on a superseded AP(s).
Message Number 8
The dates used have created a new short AP between the end date of the previous AP and the start date of the new AP and resulted in penalties remaining on a superseded AP. There is also a Potential Enquiry signal set on a superseded AP.
Review each case in the light of the content of the message shown. For further guidance on each circumstance refer to the business area of COM relevant to the message content, that is business area ‘Enquiries’, ‘Penalties’ or ‘Accounting Periods’.