COM151140 | CT Pay and File: assessments: making assessments and penalties on same day

When you make or amend an assessment for a CT Pay and File Accounting Period (AP), it may affect the penalty position for the specified period into which the AP falls.

Follow the guidance at COM23090, reading all references to RAMA (Record / Amend Assessment) as PASR (Prepare Assessment Based on Return), PAST (Prepare Full Assessment) or PEST (Prepare Estimated Assessment) as appropriate.