COM131012 - Returns / notices: returns work lists: amended e-filed list (AEFL) (Action Guide)
To deal with cases on the Amended E-Filed List in your office, consider steps 1 - 47 below.
Notes:
- So cases can be successfully profiled, every amendment must be fully processed onto COTAX and the appropriate flag is passed to Better Data for CT (BDCT). The only exception is where the case is under enquiry, when you must refer the amendment to the caseworker and record it only if asked to do so.
- The amendment appears in View CT Returns whether it has been processed onto COTAX or not. You should make sure all amendments are processed as quickly as possible and if the case is under enquiry, refer it to the caseworker for instructions.
- This work list can show only one reason for listing so you must check all aspects of the case and make sure the amendment has been processed onto COTAX before deleting the entry.
- There are some scenarios that are exceptional and can only occur where action is taken on the COTAX record on the same day that the company submits an amended return. Those unusual scenarios have been put towards the end of this guide.
The guide is presented as follows.
| Step | Action |
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Step 1 |
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Steps 2 - 4 |
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Steps 5 - 7 |
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Step 8 - 13 |
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Steps 14 - 17 |
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Steps 18 - 20 |
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Steps 21 - 24 |
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Steps 25 - 27 |
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Steps 28 - 31 |
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Steps 32 - 33 |
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Steps 34 - 37 |
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Steps 38 - 40 |
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Steps 41 - 43 |
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Steps 44 - 47 |
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Steps 48 - 51 |
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Step 52 |
Initial action
1. Use Function AEFL (Amended E-Filed List) to display the work list. Select the entry that you want to work.
Confirm that the amended return is within the time limit for the submission of an amended return. Where the amendment is out of time, contact the company or agent to explain why it cannot be accepted.
If the amendment indicates it gives effect to a Corporate Interest Return (CIR) the time limit is extended in accordance with Finance Act 2018 and is based on the accounting period end date for the group.
Where the amendment has not been processed in COTAX, review the case following this action guide and use Function RAMA (Record / Amend Assessment) to process the amendment even where no figures have changed from the original self assessment.
If the amendment does not change the amount of the self assessment, include a free format message saying ‘This amendment is issued in accordance with your amendment dated --/--/----‘.
Review the case to establish whether other action is needed.
See COM71020 for amendments made during an enquiry and COM23010 for amendments made outside an enquiry.
Establishing why the case is on the work list
2. Select the [View] button to see all available details for the case, including the reason for entry.
3. Use the View CT Returns application to see the amended return and attachments.
4. Use Function VTPR (View Taxpayer) to confirm that the amended return is for the correct UTR and company.
- If it is, continue to the appropriate step of this Action Guide.
- If it is not, contact the company or agent if necessary and take any action needed.
Manual review required
The amended return has not been processed in COTAX.
5. Because of system inhibitions, COTAX cannot automatically process amended returns where:
- the amended return contains claims for carry-back of relief(s) to earlier years or a liability to Tonnage Tax
- the last assessing action was not a self assessment or a taxpayer amendment
- the return indicates it gives effect to a CIR return and may be outside of accepted time limits for submitting an amended return
- no original return has yet been logged.
6. Examine the amended return and any attachments and record the taxpayer amendment using Function RAMA (Record / Amend Assessment).
If the amendment does not change the amount of the self assessment, include a free format message saying ‘This amendment is issued in accordance with your amendment dated --/--/----‘.
7. Delete the entry from the work list.
Enquiry in progress
8. The amended Return has not been processed in COTAX, refer to the caseworker working the enquiry. Inform the enquiry caseworker of the amendment and that it is their responsibility to incorporate into their enquiry in accordance with COG222175. Ask them to note the amendment on the Caseflow record and make it clear CT services will take no further action unless if they wish the amendment to be processed. In which case they must reply to (This content has been withheld because of exemptions in the Freedom of Information Act 2000) quoting reference
9. For FIS/Counter Avoidance cases only, offer assistance in processing amendments at the end of the enquiry.
10. If no caseworker PID shown in COTAX notes open Caseflow from My Services, Corporate Services, Tools, CFS Auditor (R) to trace the name of the caseworker.
11. If no caseflow record exists and there is no COTAX notes of enquiry use function MAPS SA enquiry details to enter a current date to close the enquiry and process the amendment.
12. Use function COTAX NOTE to make a note of action taken.
13. Delete AEFL entry
Repayment claimed for an earlier AP
The amended return has been processed in COTAX.
14. Where the claim relates to a loss carry back, review the claim to ensure it has been processed correctly. See COM50001 for further guidance.
15. Where the claim relates to S458 CTA 2010, review the claim to ensure it has been processed correctly and if necessary refer the case to a Technical Caseworker for correction. See COM53120 for further guidance.
If the claim for the earlier AP was made within the time limit to amend the earlier return see COM23010.
If the time limit to amend the return has expired, the claim for the earlier AP was made outside a return under Schedule 1A TMA 1970.
16. If you have concerns about the repayment claim, refer the case to a Technical Caseworker, who will decide whether to amend or enquire into it and advise the company or agent.
17. Delete the work list entry once you are satisfied the claim can be accepted and has been processed onto COTAX.
Supplementary pages attached
The amended return has been processed in COTAX.
18. Review the supplementary pages.
19. If you have concerns about the supplementary pages, refer the case to a Technical Caseworker, who will decide whether to correct or enquire into the return and advise the company or agent.
20. Delete the work list entry.
Reason for no computations
The amended return has been processed in COTAX.
21. The work list entry shows the reason why the computations have not been submitted.
- Period of account differs from AP - accounts with separate return.
- Company in liquidation.
- Not within charge to CT.
- Company dormant.
- Amendment - computations already submitted.
- Other - PDF attached with explanation.
22. Examine the amended return using View CT Returns.
23. If you have concerns about the amended return, refer the case to a Technical Caseworker, who will correct or enquire into it and advise the company or agent.
24. Delete the work list entry.
Computations for a different period to return
The amended return has been processed in COTAX.
25. View the amended return and accounts in View CT Returns and establish why the computations are showing a different period of account to the return. One document may have been submitted containing two computations covering a long period of account.
26. Where you decide that the amended return cannot be accepted and should not have been processed:
- advise the company or agent that the amendment cannot be accepted and why
- use Function RAMA (Record / Amend Assessment) to return the figures to their original values
27. Delete the entry from the work list.
PDF attachments
The amended return has been processed in COTAX.
28. Review the return and see what is contained in the PDF attachments.
29. If the PDF is a letter requiring a response, deal with it.
30. If you have concerns about the amended return, refer the case to a Technical Caseworker, who will decide whether to correct or enquire into it and advise the company or agent.
If you work in CT Ops, put the case on a referral B/F to the HO Technical Support for them to review the attachments.
31. Delete the entry from the work list.
Struck off
This can only happen where the struck off date is entered on COTAX on the same day as the company submits an amended return.
The amended return has not been processed in COTAX.
32. Check the Companies House record to confirm that the company struck off date has been correctly entered in COTAX.
If it is correct, contact the agent to ask why the amendment has been submitted and decide whether it is valid.
If it is not correct:
- amend the COTAX record as necessary
- use Function RAMA (Record / Amend Assessment) to record the taxpayer amendment
If the amendment does not change the amount of the self assessment, include a free format message saying ‘This amendment is issued in accordance with your amendment dated --/--/----‘.
33. Delete the entry from the work list.
No matching AP
This can only happen where a return is unlogged and the AP structure changed on COTAX on the same day that the company submits an amended return.
The amended return has not been processed in COTAX.
34. Use Function VPPD (View Payment and Posting Details) to compare the period shown on the amended return with the APs and returns recorded on COTAX.
35. If the amended return can be processed because, for example, the AP structure has already been changed and the original return re-logged since receipt of the amended return, use Function RAMA (Record / Amend Assessment) to record the taxpayer amendment and go to step 32.
If the amendment does not change the amount of the self assessment, include a free format message saying ‘This amendment is issued in accordance with your amendment dated --/--/----‘.
36. If the amended return cannot be processed because there is no matching AP, contact the company or agent to advise that the amendment cannot be processed because there is no valid original return.
37. Delete the entry from the work list.
Unlogged return
This can happen only where the return has been unlogged from COTAX on the same day that the company has submitted an amendment.
The amended return has not been processed in COTAX.
38. As the original return has been unlogged, there is no return available for amendment. You must see why the original return was unlogged and satisfy yourself that the return now received is an amendment, rather than a ‘new’ original return.
If you discover that the return is not an amendment, but is an attempt to submit a new original return, follow the guidance at COM132000 onwards and:
- use Function LRTN (Log Return) to log receipt of the return, as e-filed with manual intervention
- complete the capture of the return and recording of the self assessment
39. If you confirm that the return is an amendment, contact the company or agent to explain that it cannot be processed because there is no original return.
40. Delete the work list entry.
SA awaiting issue
This type of entry is unlikely to occur as COTAX no longer issues acknowledgements.
The amended return has not been processed in COTAX.
41. You should check that the original return can be processed onto COTAX.
42. When the acknowledgement has been issued, follow the guidance at COM23010 and record the amendment.
43. Delete the work list entry.
Previous amendment not actioned
In this case the amended return has not been processed in COTAX because an amended return received electronically on an earlier date has not been processed.
44. View the amendments to see whether they are acceptable.
45. Decide whether one or both should be processed onto COTAX. If so, follow the guidance at COM23010 and record the amendment.
46. If the current amendment is not acceptable, advise the company or agent.
47. Delete the work list entry.
Previous amendment not issued
In this case the amended return has not been processed in COTAX because a previous amendment has not yet been issued.
48. Check that the previous amendment is about to be issued and that the subsequent amendment is acceptable.
49. When the first amendment has been issued, follow the guidance at COM23010 and record the subsequent amendment.
50. If the current amendment is not acceptable, advise the company or agent.
51. Delete the work list entry.
Filing only agent
A filing only agent can submit a return or amendment for a company for which we hold no form 64-8 authority and we must not therefore correspond with the agent.
52. This attribute is included for information only and you need take no specific action.