CT Pay and File: assessments: manual assessments
Exceptionally, you may need to manually make or amend a CT assessment for a CT Pay and File AP. This may be when
- COTAX is unavailable and you have to make an assessment urgently
- You have made an invalid assessment. For more information see COM151120
You prepare manual assessments using
- Form SEES 310(Z) to make or amend an assessment
When you use Function PAST (Prepare Full Assessment) to record the issue of a manual assessment, COTAX does not issue any output.
- Retains the details of the manual assessment on the record for the company
- Does not accept a manually issued assessment containing an arithmetical error. If you have made such an error, you must issue a manual amendment and record those details on COTAX
- Records the relevant postings, as if it had made the assessment (or amendment)
You can subsequently use Function PAST to amend the manual assessment, or make a further assessment in the normal way.
For a list of forms relevant to this subject, see COM151021.
For a list of functions to use in particular situations, see COM151011.