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HMRC internal manual

COTAX Manual

From
HM Revenue & Customs
Updated
, see all updates

CT Pay and File: accounting periods: functions

The table below tells you the function or functions to use in particular situations.

For details of how to access any of the COTAX functions, select ‘Index Of Functions’ on the left of the screen.

On accessing the function, system Help is available to you at function, screen, field and error message levels.

Situation Function
   
To enter or amend details other than the name and address, for example  
  • Intended first accounting date
  • Date of incorporation
  • Date of liquidation or striking off
  • Administration start and end dates ACTP (Amend CT Payer Details)  
      To view AP details and AP linking DAPD (Display AP Details)
      To view details of an assessment issued or stored as a draft on COTAX DASS (Display Assessment Details)
      To issue a repayment by payable order or Bacs, which COTAX will not handle automatically DIRR (Direct Repayment)
      To informally stand over a charge HAPP (Handle Appeal)
      To see a work list of cases where COTAX will not automatically repay or reallocate an overpayment LOPD (Overpayments Review List)
      To revise accounting periods and set up periods of dormancy and exemption MAPD (Maintain AP Dates)
      To  
  • Stop COTAX repaying and / or reallocating money automatically
  • Set the Clerical Interest Indicator (CII)
for a particular AP MAPS (Maintain AP Signals)  
  To stop COTAX repaying and / or reallocating money automatically to or from any AP of a company MRSC (Maintain Repay / Realloc Signals (Company))
  To make an assessment for a CT Pay and File AP showing only the sources of income and deductions that were shown on the return PASR (Prepare Assessment Based On Return)
  To prepare a full assessment for a CT Pay and File AP, including  
  • Estimates
  • Amendments
  • Adjustments
  • Recording the issue of a manual assessment PAST (Prepare Full Assessment)
      To make an estimated assessment for a CT Pay and File AP before the return is logged, reflecting only
  • Case I or Case III profits and losses

    Or

  • Unspecified total profits PEST (Prepare Estimated Assessment)