COM1190 | Accounting periods: company accounting periods: superseding a AP, enquiry in progress

Where the ‘enquiry in progress’ signal is set on an Accounting Period (AP) you may find that a return has been made for the wrong period and you need to amend the AP record to issue a closure notice with revenue amendment for what you believe to be the true AP. COM71060 has detailed guidance that you must follow.

Before June 2002 it was possible to supersede an AP with a logged return where the ‘enquiry in progress’ signal was set to ‘Y’ on that AP. You may occasionally still find cases where this happened.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

You cannot supersede most APs with a logged return. However, you can supersede an AP with a logged return where a revenue amendment has been issued which has an open appeal.

See COM1021 for a list of functions to use in particular situations.