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Contents

Official guidance
COTAX Manual

COM157000 · CT Pay and File: return / notices: return handling

  • COM157001 · Introduction
  • COM157100 · CT Pay and File: returns/notices: return handling: logging and capturing returns
  • COM157102 · CT Pay and File: returns / notices: return handling: logging and capturing returns: action guide
  • COM157110 · CT Pay and File: returns/notices: return handling: mismatched returns
  • COM157112 · CT Pay and File: returns/notices: return handling: mismatched returns: action guide
  • COM157120 · CT Pay and File: returns/notices: return handling: unlogging a return
  • COM157122 · CT Pay and File: returns/notices: return handling: unlogging a return: action guide
  • COM157011 · CT Pay and File: returns/notices: return handling: forms
  • COM157021 · CT Pay and File: returns/notices: return handling: functions
  1. CT Pay and File: return / notices: return handling: contents
  2. CT Pay and File: return / notices: return handling: introduction

COM157001 | CT Pay and File: return / notices: return handling: introduction

From HM Revenue & Customs · COTAX Manual

You can find guidance on the general principles regarding return handling at COM132001 onwards. This section gives you specific guidance on CT Pay and File Accounting Periods (APs).

There is also guidance here on unlogging returns for CT Pay and File APs.

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