COM151121 | CT Pay and File: assessments: invalid assessments (Action Guide)

From HM Revenue & Customs · COTAX Manual

To deal with an invalid assessment for a CT Pay and File Accounting Period (AP) and replace it with a valid assessment, consider steps 1 - 5 below.

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1. Use function PAST (Prepare Full Assessment) to: reduce the invalid assessment to NIL set the Manual Issue signal on screen COT120G to prevent COTAX issuing an amended assessment enter the date of issue as the date the invalid assessment was issued 2. Issue a correct assessment for the AP concerned using manual procedures. For more information see COM151150 3. Use function PAST again to: enter the details of the assessment you have issued manually set the Manual Issue signal on screen COT120H to prevent COTAX issuing an assessment notice enter the date of issue as the date the manual assessment was issued 4. Inform the company that the original assessment is invalid and that you are issuing a fresh one 5. Make a note on the record of the: facts surrounding the invalid assessment AP concerned assessment version numbers involved