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HMRC internal manual

COTAX Manual

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HM Revenue & Customs
Updated
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CT Pay and File: returns / notices: return handling: unlogging a return

A member of staff with the Technical Caseworker, CT Co-ordinator or Clerical Support role can unlog a return using Function URTN (Unlog Return), when they discover a return:

  • is unsatisfactory and must be sent back to the company, COM130240 has more information
  • has been logged for the wrong AP
  • has been logged for the wrong company
  • shows an AP that does not exist. For example, a return is made for a period of 12 months but it is discovered that there are APs of five months and seven months respectively.

In all cases where a return is unlogged, COTAX records the:

  • date of unlogging
  • reason for unlogging, selected from an available list of

    • ‘Unsatisfactory’
    • ‘No such AP’
    • ‘Wrong company’
    • ‘Wrong AP’
    • ‘Other’
  • person responsible for the unlogging for audit purposes.

Note: Before unlogging a return, check whether the CII (Clerical Interest Indicator) signal has been set on the AP. If it has been set and an interest charge has been raised, you must ask Debt Management or Accounts Office to reduce the interest charge to nil before you unlog the return.

The action that COTAX takes after a return is unlogged depends on the processing stage the return had reached, as follows.

  • It deletes the record of logging.
  • It deletes the date of receipt.
  • It deletes any charge based on the return figures.
  • If the return has not yet been captured, it:

    • deletes the entry on the LRLC (Returns Requiring Capture) work list
    • deletes any draft assessment based upon the unlogged return, which has not been amended since the return was captured.

If the assessment has been issued, it also proceeds with recovery action in respect of the tax charged on the assessment if appropriate.

If there are carry-back postings on an AP such as losses or ACT, the return for that AP can only be unlogged where an assessment has already been issued or is awaiting issue.

When you unlog a return, you should write to the company and agent to explain that you have done so, and why.

You must tell Debt Management or the Enforcement & Insolvency Service as appropriate when you unlog a return where the ‘LA-ENF’ signal is set for the AP, as the liability has been subject to enforcement proceedings.

After unlogging a return you should use Function TAXW (Taxpayer Worklist) to identify any work list entries created by the unlogging which may now require your attention.

Dependent on why you unlogged the return, you may also have to use Function MAPD (Maintain AP Dates) to correct the company’s AP record. For further information see COM1000 onwards.

See COM157121 for a list of functions to use in particular situations.