COM151150 - 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 Accounting Period (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.

COTAX:

  • 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.