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HMRC internal manual

COTAX Manual

HM Revenue & Customs
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CT Pay and File: assessments: multiple assessments or amendments

Sometimes, actions you take can create an additional liability for one AP and an overpayment for another. This could happen when you make or amend assessments for two or more APs on the same day.

In these circumstances you must

  • Use Function MRSC (Maintain Repay / Realloc Signals (Company)) to set the Inhibit Reallocations and Repayments signal against all APs before making or amending any assessment
  • Make or amend all the assessments

And then

  • Use Function MRSC again to unset the Inhibit Reallocations and Repayments signal, releasing the automatic processes

This order of actions allows COTAX to set-off the potential repayment against the fresh liability. If you do not follow this procedure the company will receive a payment application and a repayment on the same day.

For a list of functions to use in particular situations, see COM151011.