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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: action guide

To log and capture a CT Pay and File return on receipt, consider steps 1 - 17 below. The guide is presented as follows

Initial action Step 1
   
Logging receipt of return Steps 2 - 3
No matching AP Step 4
Registered office address RLS Step 5
Capture return Steps 6 - 7
Amend / confirm return details Steps 8 - 10
Return contains bank and / or nominee details for repayments Steps 11 - 15
Completing the MS104 folder Step 16
Final action Step 17

Initial action

  1.  Check that the appropriate pages are attached as shown in the declaration and an entry has been made in the ‘Tax Payable’ box.

If there is no entry in the tax payable box and only zero entries throughout, you can accept the return as a ‘Nil’ return.

If there is no entry in the tax payable box but there are figures in the body of the return, refer to a CT Co-ordinator or Technical Caseworker for advice.

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Logging receipt of return

  1.  Use Function LRTN (Log Return) to log the receipt of the CT200 return form.

Enter the version number of the CT200 return form you want to log.

If the date of receipt stamped on the front of the return is different to the date appearing in the Date Return Received field, amend the COTAX entry.

Enter the Profits Chargeable and Total CT Due shown on page 1 of the return.

If an ‘X’ has been entered in the ‘Yes’ box on page 1 of the return to indicate that the return contains a repayment claim, Enter ‘Y’ in the Repayment Claimed? Field.

  1.  Enter today’s date in the ‘Return Logged’ box on the MS104 (CTPF).

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No matching AP

  1.  If the period covered by the return does not appear on the list of APs on the screen:
  • change the entry in the ‘Has a return been received for an AP not matching any entry on list?’ field to ‘Y’ and select the [OK] button
  • enter the dates on the return in the ‘New Accounting Period’ pop up window and select the [OK] button
  • where the AP record is updated and you are able to proceed with capture, enter today’s date and advisory message number received in the ‘Logged And AP Changed‘ box on the MS104 (CTPF). See COM132054 for more information on advisory messages
  • where the AP record cannot be updated and you are unable to proceed with capture, enter today’s date in the ‘Cannot log (AP change)’ box on the MS104 (CTPF) and pass the case to a Technical Caseworker or CT Co-ordinator to correct the AP record using Function MAPD (Maintain AP Dates).

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Registered office address RLS

  1.  The company name and Registered Office address on COTAX is normally updated automatically by a data feed from Companies House. If the details shown on the return are different from those shown on the COTAX record or the address is RLS, check the Companies House website.

If the details at Companies House match those on COTAX but not those on the return, leave COTAX unchanged. The company name and Registered Office address at Companies House must always be shown on the COTAX record. Explain to the company that COTAX will continue to issue statutory forms and notices to the Registered Office address recorded at Companies House.

If, exceptionally, the details at Companies House match those on the return but not COTAX, use the [ACNA] button to amend the company name and Registered Office address.

If there is a file, amend the name and / or address on the cover.

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Capture return

  1.  If you have just logged the return and indicated that you want to capture the details, COTAX takes you to the capture screen. Otherwise, use Function CRTN (Capture Return).

Capture the details exactly as shown in the return. Do not alter an entry even if it is clearly wrong unless a box entry requires one of the following.

  • A decimal number where a whole number has been entered on the return (enter ‘.00’).
  • A whole number where a decimal has been entered on the return (round the decimal figure in the company’s favour).
  • A financial year entry.

 

  1.  If COTAX:
  • presents you with a list of entries for amendment or confirmation, go to step 8
  • does not show you a list of validation failures and the return includes a repayment claim, go to step 11
  • does not show you a list of validation failures and there is no repayment claim, go to step 16.

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Amend / confirm return details

  1.  Check each entry displayed on the screen against the relevant entry on the return.

  2.  If a missing entry is mandatory or an entry does not comply with the relevant validation rules, complete or amend it.

10. If you have captured a figure incorrectly, correct the entry.

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Return contains bank and / or nominee details for repayments

11. If there are entries in the ‘Payments to a person other than the company’ section of the return, check that the authorisation is complete and signed.

12. If it is, capture the details accurately.

13. If it is not complete or not correctly signed, use the [Exit] button to abandon the function and pass the return to a CT Co-ordinator or Technical Caseworker, asking how to proceed.

14. If there are correct and complete entries in the ‘Bank Details’ section, capture the details accurately.

If the Account Name on the return is more than 28 characters long, enter the first 28 characters if that gives a recognisable account name, or a suitable abbreviation.

15. If the Bank Details are not completed properly, use the [Exit] button to abandon the function and pass the return to a CT Co-ordinator or Technical Caseworker, asking how to proceed.

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Completing the MS104 folder

16. When you have fully captured the return, complete the front of the accounts folder showing ‘Captured’ if you have captured the return successfully or ‘Validation Failure’ if COTAX presented you with any figures to be checked and you confirmed them as being correct.

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Final action

17. Pass the return, accounts and any file to a CT Co-ordinator or Technical Caseworker.