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HMRC internal manual

COTAX Manual

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HM Revenue & Customs
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CT Pay and File: assessments: assessment based on return (PASR)

You use Function PASR (Prepare Assessment Based On Return) to make an assessment based on the figures in a return.

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

You can only use Function PASR when

  • You have logged a return for a live AP

And

  • You have not already made an assessment for that AP

In this function you can

  • Make an assessment using the returned figures as displayed
  • Amend the returned figures as long as you do not include sources of income or reliefs that did not appear in the original return

Screen COT120F in Function PASR displays the assessment details captured from the return. If you want to look at other details from the return, you can use the [View Return] button.

When you need to include items in the assessment that are not in the return, you can switch to Function PAST (Prepare Full Assessment) by using the [Switch To Full] button. Function PAST retains and represents any entries you have already made in Function PASR.

The subsequent screens give you the option to store the assessment as a draft for issue later. You use Function PAST to later amend or issue a draft assessment.

You use Function DASS (Display Assessment Details) to view any draft or issued assessment.

Note: When you have used Function PASR or PAST to make an 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.