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HMRC internal manual

COTAX Manual

HM Revenue & Customs
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CT Pay and File: assessments: making assessments and penalties on same day

When you make or amend an assessment for a CT Pay and File AP, it may affect the penalty position for the specified period into which the AP falls.

Follow the guidance at COM23090, reading all references to RAMA (Record / Amend Assessment) as PASR (Prepare Assessment Based on Return), PAST (Prepare Full Assessment) or PEST (Prepare Estimated Assessment) as appropriate.