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Contents

Official guidance
COTAX Manual

COM23000 · Assessing: CTSA assessments

  • COM23001 · Introduction
  • COM23010 · Amendments to returns
  • COM23020 · Arithmetical and other errors in self assessments
  • COM23030 · Company type
  • COM23040 · Copy of assessing output
  • COM23050 · Correcting a return
  • COM23070 · Discovery assessments
  • COM23071 · Discovery assessments (Action Guide)
  • COM23080 · Discovery determinations
  • COM23090 · Make or amend tax or penalty charges on same day
  • COM23091 · Make or amend tax or penalty charges on same day (Action Guide)
  • COM23100 · Manual assessments
  • COM23101 · Manual assessments (Action Guide)
  • COM23110 · Members’ clubs and associations
  • COM23120 · No determination required
  • COM23130 · Handling non-COTAX charges
  • COM23132 · Handling non-COTAX charges (Action Guide)
  • COM23133 · Handling non-COTAX charges: non-COTAX assessment types and SAFE
  • COM23135 · Companies deducting income tax from certain payments (CT61 return)
  • COM23136 · Companies deducting income tax from certain payments (CT61 return) (Action Guide)
  • COM23140 · Overpayment after using function RAMA
  • COM23150 · Recording a self assessment
  • COM23151 · Recording a self assessment (Action Guide)
  • COM23160 · Reissuing assessing output
  • COM23170 · Revenue determinations
  • COM23171 · Revenue determinations (Action Guide)
  • COM23180 · Self assessments by companies in liquidation
  • COM23200 · Time limit for self assessment
  • COM23210 · Unissued assessing output
  • COM23131 · Forms: non-COTAX charges
  • COM23012 · Functions
  • COM23191 · Corporate Interest Restriction returns (Action Guide)
  • COM23190 · Corporate Interest Restriction elections
  1. Assessing: CTSA assessments: contents
  2. Assessing: CTSA assessments: unissued assessing output

COM23210 | Assessing: CTSA assessments: unissued assessing output

From HM Revenue & Customs · COTAX Manual

If the case is already noted RLS on the COTAX record when you use function RAMA (Record/Amend Assessment), COTAX does not issue the assessing output. Instead, the entry on RRLS (Registered Office RLS list) displays an attribute ‘output awaiting issue’.

When a new address is entered on the company’s COTAX record, COTAX automatically issues any unissued assessing output.

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

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