COM1091 | Accounting periods: company accounting periods: manual linking of APs (Action Guide)

To manually link CTSA APs, consider steps 1 - 6 below. The guide is presented as follows.

Initial action

1. Use function MAPD (Maintain AP Dates) screen COT104F and review the superseded and superseding Accounting Periods (APs) shown.

A superseded AP contains a revenue amendment under appeal

2. Link the superseded AP containing the revenue amendment to the superseding AP with which it has the greatest overlap.

One superseding AP but more than one superseded AP with a tax charge

3. If only one of the superseded APs contains a tax charge that needs to be maintained, link the superseded AP containing the tax charge to the superseding AP.

4. If more than one superseded AP contains a tax charge that needs to be maintained:

• link the superseded AP containing a charge to the superseding AP with which it has the greatest overlap

• make a prominent note of the remaining superseded AP or APs containing tax charges which need to be dealt with

Those APs which you were unable to link are still available for amendment, but because no linking has taken place, only a forward note will ensure they are considered at the close of any enquiry.

More than one superseded and more than one superseding AP

5. Link each superseding AP to the superseded AP that most closely reflects the period of the superseding AP, until there are no further APs available to link.

6. If any of the unlinked superseded APs contain tax charges, make a note of the APs concerned so that you can deal with the tax charges as appropriate.

If you need help, CT Process and Data Owner Team (This content has been withheld because of exemptions in the Freedom of Information Act 2000).