COM133022 | Returns / notices: unlogging returns: unlogging a return (Action Guide)

From HM Revenue & Customs · COTAX Manual

To unlog a return, consider steps 1 - 14 below.

Table shown as recovered text

1. If the return was e-filed and has not been logged onto COTAX, use function LRTN (Log Return) to log the return, using the date of receipt shown on the CT portal. You must do this so you can unlog the return and purge it from the portal. If you do not, the company cannot submit a valid return. 2. Check whether the due date (see Glossary for more information) has passed for the Accounting Period (AP). If it has not passed, go to step 5. 3. If the due date has passed, use function DAPD (Display AP Details) to check if the ‘CII’ (clerical interest indicator) or ‘credit / debit interest indicator’ signals are set for the AP. If one or both of the ‘CII’ or ‘CDII’ signals are set, go to step 3. Otherwise, go to step 5. 4. If one or both of the ‘CII’ or ‘CDII’ signals are set use function VPPD (View Payment and Posting Details) to: see if an interest charge has been raised determine from the pursuit status whether the case is working with Accounts Office or Debt Management. 5. If an interest charge has been raised, ask the Debt Management or Accounts Office working the case to reduce the interest charge to nil before you take further action. 6. Use function MRSC (Maintain Repay/Realloc Signals (Company)) to inhibit automatic repayments and reallocations for all APs. See the action guide at COM121022 for more information. 7. If the enquiry in progress signal is set, read COM71061 for guidance before unlogging the return. 8. Use function URTN (Unlog Return) to unlog the return. 9. Use function MAPD (Maintain AP Dates) to review the AP record and amend it if necessary. 10. If appropriate, use function MRSC (Maintain Repay/Realloc Signals (Company)) to remove the inhibition on automatic repayments and reallocations for all APs. 11. Write to the company and any authorised agent to tell them that you have unlogged the return and why. To help determine who submitted the return, you should check the ‘submitter type’ in function DRTN (Display Return Details), which may show ‘taxpayer’ or ‘agent’. If the submitter type is ‘filing only agent’, you should write only to the company. 12. Tell Debt Management or the Enforcement & Insolvency Service if the LA-ENF signal is set for the AP as the liability has been subject to enforcement. 13. Use function NOTE to show that you have unlogged the return and why. 14. Use function TAXW (Taxpayer Worklist) to find and deal with any work list entries.