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HMRC internal manual

COTAX Manual

HM Revenue & Customs
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CT Pay and File: assessments: amended assessments

You use Function PAST (Prepare Full Assessment) to amend an assessment for a CT Pay and File AP.

You should use Function TAXW (Taxpayer Work Lists) to check if there are any open work list entries that may need attention during or after the issue of an amended assessment.

When you issue an amended assessment, COTAX automatically closes any appeal and cancels any postponement for the AP.

If there are main and further assessments for the AP and both are under appeal, any subsequent amendment you make closes both appeals and cancels both postponements.

When you issue an amended assessment you should use Function VPPD (View Payment and Posting Details) to check that

  • Any automatic repayment or reallocation made by COTAX is correct. For more information see COM120000 
  • COTAX has dealt with interest correctly, particularly in a case involving a Loss or ACT carry-back

For further information about the effects of carry-backs, see COM50000 onwards.

Note: When you have used Function PAST to make an amended assessment you cannot alter it before it is issued, or stop its issue.

For a list of functions to use in particular situations, see COM151011.