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HMRC internal manual

COTAX Manual

From
HM Revenue & Customs
Updated
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Accounting periods: company accounting periods: superseded accounting periods

When you use function MAPD (Maintain AP Dates) to amend an AP, COTAX changes the status of the AP you displace to ‘S’, superseded. See COM1110 for more information about the status given to an AP.

COTAX does not delete the superseded AP and it retains its existing AP number. It allocates a new number to the AP you have created.

When you supersede an AP using MAPD, COTAX checks what information remains on the superseded AP. If it finds any of the following, it displays a screen showing what it has found.

  • A revenue determination on a superseded AP that has not been linked with a superseding AP.
  • A late filing penalty charge.
  • A payment that it cannot move to a superseding AP.

For further guidance see:

  • COM1190 for superseded AP - enquiry in progress
  • COM1140 for superseded APs - late filing penalties
  • COM1170 for superseded AP - payment received
  • COM1180 for superseded AP - unrelated assessment
  • COM1021 for a list of functions to use in particular situations.