COM130101 - Returns / notices: notices and returns: informal returns (Action Guide)

To process the information in an informal return, consider steps 1 - 8 below. The guide is presented as follows.

Dormant cases Steps 1 - 3

Live cases Steps 4 - 5

Logging and capturing Steps 6 - 8

Dormant cases

1. Check if the company was dormant during the period of the return.

2. If the company was dormant:

  • use function MAPD (Maintain AP Dates) to record the period as dormant

  • do not log and capture the informal return.

3. If the company was not dormant, you must log and capture the informal return.

Live cases

4. Use function DAPD (Display AP Details) to check that the return period covered by the informal return matches an AP on the COTAX record.

5. If the return period does not match an AP on the COTAX record, use function MAPD to change the AP structure.

In new cases, pay particular attention to any pre-business (Word 34KB) return periods.

Logging and capturing

6. Before logging and capturing the informal return, identify and note the boxes and amounts that would have been completed if the standard return form CT600 had been used.

7. Use function LRTN (Log Return) to log the informal return.

8. Use function CRTN (Capture Rest of Return) to capture it.

Note: If all entries are nil, the informal return can be logged and captured by entering:

  • ‘0’ for profits chargeable to corporation tax (CT600 box 315 on version 3 or 37 on version 2)

  • ‘0.00’ for corporation tax chargeable (CT600 box 440 on version 3 or 70 on version 2)

  • ‘0.00’ for tax payable (CT600 box 525 on version 3 or 86 on version 2).