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HMRC internal manual

COTAX Manual

CT Pay and File: assessments: reissued assessments

Reissue of assessments already issued

You can order the reissue of an assessment for a CT Pay and File AP at any time using Function RRAS (Request Reissue Of Assessment).

You may want to reissue an assessment, for example if one is returned undelivered by Royal Mail. When the company’s address on COTAX is amended by the Companies House data feed and you use Function RRAS, COTAX reissues the notice of assessment to the revised address showing a new date of issue.

You should not reissue assessments other than by using Function RRAS.

Retain any notices returned by Royal Mail in the company file or in a batch.

Issue of assessments made but not issued because address RLS

When an assessment is made for a case that is already noted RLS on the company’s record COTAX

  • Does not issue the assessment
  • Sets the attribute ‘Output Awaiting Issue’ on RLS (Registered Office RLS list)

When the Companies House data feed amends the address and you use Function PAST (Prepare Full Assessment), COTAX issues the notice of assessment.

Note: You should not use Function PAST to produce a duplicate assessment when, for example, a company acknowledges receipt but has subsequently mislaid the notice. In these circumstances you should provide a copy assessment, as described in COM151080.

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