COM2010 - Accounting periods: accounting periods work lists: amend accounting period list (AAPR)
This subject is presented as follows.
Purpose of the list
How often should the list be reviewed?
Who does what?
When are new entries added?
Reasons for entry
Sorting and filtering - Options and recommendations
The normal next action function
Automatic deletion
Manual deletion
Purpose of the list
There are two versions of the ‘Amend Accounting Period List’:
- function AAPR is the update version
- function AAPV is the view only version
The purpose of this work list is to show you cases where:
- a struck off date has been received from Companies House and COTAX cannot automatically amend the Accounting Period (AP) structure
- a return has been submitted online for an AP that is not shown on the COTAX record and the system cannot update the AP structure automatically
- a return has been submitted online for an AP that falls entirely within a period of dormancy on the COTAX record
- a return period is entered in function LRTN (Log Return) that is not currently held on the company’s COTAX record and the system cannot update the AP structure automatically.
You must review these cases and, if appropriate, amend the company’s AP record.
How often should the list be reviewed?
Local management should ensure that the work list is reviewed on a weekly basis.
Who does what?
A Clerical Support or CT Co-ordinator normally reviews and controls the list, referring the cases and any files to a Technical Caseworker to follow up as necessary. A Clerical Caseworker may review the list using the view function AAPV.
When are new entries added?
COTAX adds new entries to this work list daily.
Reasons for entry
COTAX enters a case on the ‘Amend Accounting Period List’ in the following circumstances:
- the company or agent has submitted a return online and the start and end dates on the return do not match an AP on COTAX and the system cannot change the existing AP structure automatically or the return falls entirely within a period of dormancy on the COTAX record
- COTAX has received a struck off date from Companies House which is in the future
- COTAX has received a struck off date from Companies House but cannot automatically amend the AP structure
you have attempted to log a return using function LRTN (Log Return) covering a period that is not recorded as an AP on the company’s COTAX record
Sorting and filtering - Options and recommendations
Before you start to work cases, you may want to sort and filter the work list to make it more manageable. You can do that by using any of the criteria below:
- Reference
- Name
- Return AP End Date
- Return AP Start Date
- Entry Date
- Filing Only Agent
- B/F Date
- B/F Note
- Regime
- Reason for listing
- FT or NFT
- Struck Off - Review AP record - CH
- File number
- Participator
- E-Filed Return
The criteria you may find most useful when filtering the List are:
- FT or NFT
- Struck Off - Review AP record - CH
- File number
- E-Filed Return
The normal next action function
The normal next action for the ‘Amend Accounting Period List’ is using function MAPD (Maintain AP Dates).
Automatic deletion
COTAX automatically deletes cases from the work list when one of the following actions takes place:
- the AP structure is amended to match an unallocated return using function MAPD (Maintain AP Dates). You must also log and capture the return with manual intervention onto COTAX as the case will not appear on any other work list and will not be automatically processed by COTAX
- the case is transferred to a new office. It automatically populates the work list in the new office
Please note that: When you have amended the AP structure and the case has been deleted from the work list, it does not then populate another list, such as EFRL (E-Filed Returns List). If the case requires review by a CT Co-ordinator or any other action, you must refer it manually.
Manual deletion
You can manually delete cases from the work list.
See COM2011 for a list of functions to use in particular situations.