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HMRC internal manual

COTAX Manual

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

You use Function PAST (Prepare Full Assessment) to make a further assessment. For a CT Pay and File AP, COTAX automatically issues a further assessment, rather than an amendment, if

  • There is already an assessment for the AP on the COTAX record


  • The amendment increases the charge to tax


  • The assessment is not under appeal

S29 (1) (b) TMA 1970 is the legal authority for making a further assessment.

You normally make a further assessment when you discover

  • Profits that have not been assessed


  • That a relief given is excessive

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 a further assessment for a CT Pay and File AP.

Note: When you have used Function PAST to make a further 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.

For legislation applying to this subject, see COM151051.