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HMRC internal manual

COTAX Manual

From
HM Revenue & Customs
Updated
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CT Pay and File: assessments: invalid assessments (Action Guide)

To deal with an invalid assessment for a CT Pay and File AP and replace it with a valid assessment, consider steps 1 - 5 below.

1. Use Function PAST (Prepare Full Assessment) to
   
  * Reduce the invalid assessment to NIL
  * Set the Manual Issue signal on screen COT120G to prevent COTAX issuing an amended assessment
  * Enter the date of issue as the date the invalid assessment was issued
2. Issue a correct assessment for the AP concerned using manual procedures. For more information see COM151150 
3. Use Function PAST again to
  * Enter the details of the assessment you have issued manually
  * Set the Manual Issue signal on screen COT120H to prevent COTAX issuing an assessment notice
  * Enter the date of issue as the date the manual assessment was issued
4. Inform the company that the original assessment is invalid and that you are issuing a fresh one
5. Make a note on the record of the
  * Facts surrounding the invalid assessment
  * AP concerned
  * Assessment version numbers involved