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COM130021 - COTAX Manual - HMRC internal manual

All aspects of company taxation including appeals, enquiries, payments and penalties ....

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COM131040 - COTAX Manual - HMRC internal manual

Function EFRL is the update version.
Function EFRV is the view only version.
The list shows you cases where an online return has been submitted electronically that requires review or action.
How often should the list be reviewed?
EFRL is an immediate action work list and must be reviewed daily.
Who does what?
An Administrative Officer (AO) must review the list daily and carry out initial actions, referring cases to a CT Co-ordinator or Technical Caseworker where necessary. The action guide is in three parts. The first part contains the actions the AO should carry out, the second is for the additional actions the CT Co-ordinator may need to consider and the third is for the HO Technical Caseworker. ....

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