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HMRC internal manual

COTAX Manual

CT Pay and File: accounting periods: superseded accounting periods

When you use Function MAPD (Maintain AP Dates) to amend a CT Pay and File AP, COTAX changes the status of the AP you displace to ‘S’ (Superseded). For more information about the status given to an AP see COM1110.

COTAX does not delete the displaced AP and it retains its existing AP number. It does, however, allocate a new number to the AP you have created.

Different consequences can arise from superseding an AP, depending on the particular circumstances of each AP. It is important that you recognise problem cases and deal with them correctly.

When you supersede an AP, COTAX checks what information remains held on that AP. If it finds any of the following, you see a screen showing what it has found

  • An assessment that it cannot move to a superseding AP
  • A late filing penalty charge
  • A payment that it cannot move to a superseding AP

For specific advice see the following

  • ‘Superseded AP - Assessment Already Made’ at COM150060 
  • ‘Superseded APs - Late Filing Penalties’ at COM1140 
  • ‘Superseded AP - Payment Received’ at COM150070 

For a list of functions to use in particular situations, see COM150010.