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HMRC internal manual

COTAX Manual

CT Pay and File: assessments: no assessment required

You should set the NAR (No Assessment Required) signal for a CT Pay and File AP if

  • There is no income for the AP

And

  • An assessment, if issued, would contain only zeros

You can set the NAR signal in Functions

  • PASR (Prepare Assessment Based On Return)
  • PAST (Prepare Full Assessment)

Or

  • PEST (Prepare Estimated Assessment) by

    • Going to screen COT120F

    And

    • Selecting ‘N’ in the ‘Is an assessment required for this AP?’ field

COTAX does not allow you to set the NAR signal for any AP that has a payment recorded against it.

COTAX automatically deletes the NAR signal for the AP if you later make an assessment.

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