COM157122 | CT Pay and File: returns/notices: return handling: unlogging a return: action guide

From HM Revenue & Customs · COTAX Manual

To unlog a return, consider steps 1 - 9 below.

Table shown as recovered text

1. Check if the due date (see Glossary) for the Accounting Period (AP) has passed. If it has not passed, go to step 5. 2. If the due date has passed use function DAPD (Display AP Details) to check if the CII (Clerical Interest Indicator) signal is set for the AP. If it is, go to step 3. Otherwise, go to step 5. 3. If the CII signal is 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 Debt Management 4. If an interest charge has been raised, ask Debt Management to reduce the interest charge to nil before proceeding. 5. Use function URTN (Unlog Return) to unlog the return. 6. Write to the company and / or agent to tell them that you have unlogged the return and why. 7. Tell Debt Management or the Enforcement & Insolvency Service if you unlog a return where the ‘LA-ENF’ signal is set for the AP as the liability has been subject to enforcement proceedings. 8. Use function MAPD (Maintain AP Dates) to review and if necessary, amend the AP record. 9. Use function TAXW (Taxpayer Worklist) and review any work list entries for the company.