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HMRC internal manual

COTAX Manual

From
HM Revenue & Customs
Updated
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CT Pay and File: returns / notices: return handling: logging and capturing returns

Very exceptionally, you may need to log and capture a return for a CT Pay and File AP. Companies cannot submit returns for CTPF APs online, so must do so on paper.

If you capture a CTPF return, COTAX records the return charge. A caseworker needs to use Function SRTN (Screen Return) and then records an assessment on the record.

If there is no assessment for the AP, COTAX automatically begins the recovery process for the declared liability, that is the return charge. After 14 days it issues a payment application for any unpaid tax provided the normal due date (Word 49kb) has passed.

If the company has already paid more than the amount shown as due by the return, COTAX does not make any reallocation or repayment automatically until you make an assessment.

See:

  • COM157011 for a list of forms relevant to this subject
  • COM157021 for a list of functions to use in particular situations
  • COM157022 for legislation applying to this subject.