COM2012 - Accounting periods: accounting periods work lists: amend accounting period list (AAPR) (Action Guide)
Please note that:
- You may wish to filter the list to separate cases where a return has been received and the Accounting Period (AP) structure needs to be reviewed from cases where the struck off date has been received from Companies House.
- Cases where the return has been received but the AP structure needs to be reviewed should be worked as soon as possible.
- A filing only agent can submit a return or amendment for a company for which we hold no form 64-8 authority. This attribute is included for information only and you must not correspond with the agent. You need take no specific action but consider that the return has been submitted by a filing only agent when looking at the case.
To deal with cases on the ‘Amend Accounting Period List’ consider steps 1 - 20 below. The guide is presented as follows.
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Action |
Steps |
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Step 1 |
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Steps 2 - 3 |
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Steps 4 - 8 |
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Steps 9 - 11 |
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Steps 12 - 13 |
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Steps 14 - 17 |
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Steps 18 - 19 |
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Step 20 |
Initial review
1. Use function AAPR (Amend Accounting Period List) to display the work list.
Please note that:
- a return has been received that does not match an AP on the COTAX record and COTAX has been unable to amend the AP structure automatically
- filter and sort the list according to the criteria you have been given by local management
- there is only ever one entry on AAPR for a particular record. You must therefore use View CT Returns to check whether there is more than one unallocated return to deal with
Check the status of the company
2. Use function VTPR (View Taxpayer Record) to check if the company has been struck off. Where it has, go to step 15.
3. Where the company is live go to step 5.
Check the return
4. Use View CT Returns to review the return, in particular the accounts and computations to find out whether the period covered by the return is dormant or live. Be particularly aware of cases where the accounts and computations show trading activity but where the return shows nil CT liability.
5. Where the return is for a dormant period see COM1042 [KG3] on how to deal with the return.
6. If the return if for a live period carry out checks to ensure the return is satisfactory, see COM130240 for information on unsatisfactory returns.
7. If the return is unsatisfactory follow the guidance at COM133022 and unlog the return.
8. Where the return is satisfactory go to step 10.
Check the AP status
9. Use function DAPD (Display AP Details) to check the status of the AP on COTAX.
10. Where the status of the AP is dormant go to step 19.
11. Where the status of the AP is live go to step 13.
Not allocated return received
12. Check the AAPR entry for the reason for listing.
13. Follow the guidance at COM132035 If the return can be logged and captured, do so manually. Cases on AAPR are never automatically captured by COTAX. Go to step 20.
Struck off date received
14. Check Companies House for the struck off date.
15. Use function VTPR to check the correct struck off date has been recorded, and where it hasn’t use function ACTP (Amend CT Payer Details) to correct the details.
16. Use function TAXW to check if the case is on any other work list. Where it is, refer to the guidance for dealing with that work list.
17. Delete the case from the work list.
Please note that: You cannot enter a struck off date that is in the future. If necessary, BF the work list item until the struck off date has passed.
Company dormant on COTAX
18. Cases populate this work list where a return is received that falls wholly within a period of dormancy on COTAX.
19. Use function MAPD (Maintain AP Dates) to set up a live AP structure so that the return can be processed and then use function LRTN (Log Return) to log and capture the return as ‘e-filed return with manual intervention’ and record the self assessment.
Go to step 20.
Final action
20. If there are supplementary pages attached or there is any item on the return that requires review, refer the return to the CT Co-ordinator.
You must do this because, once the case has been automatically deleted from the work list, it does not appear on any other work list, such as EFRL (E-Filed Return list).