COM23040 | Assessing: CTSA assessments: copy of assessing output

You may, exceptionally, need a paper copy of assessing output. For more information see COM23014. You can use the [Print] button in function DASS (Display Assessment Details) to take a print of the screen.

It is not strictly a copy of the issued output, but a record of the data held on the COTAX record. However, it is prima facie evidence that COTAX issued a notice containing the figures shown on it, to the company on the date indicated.

You can present a screen print to the Tribunal at an appeal hearing or provide one in response to any request for a copy of any assessing output from the company or the agent.

It is considered that a print of the appropriate COTAX screen should be sufficient evidence of issue for most purposes.

See COM23012 for a list of functions to use in particular situations.