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HMRC internal manual

COTAX Manual

CT Pay and File: claims / reliefs: ACT: functions: how to give act carry-back in assessment

The table below tells you the function or functions to use in particular situations.

For details of how to access any of the COTAX functions, select ‘Index of Functions’ on the left of the screen.

On accessing the function, system Help is available to you at function, screen, field and error message levels.

Situation Function
To make an assessment showing only the sources of income and deductions that were shown on the return. PASR (Prepare Assessment Based On Return)
To do the following.  
  • Make an estimated assessment including any source of income.
  • Make an assessment including sources of income, deductions or reliefs not shown in the return.
  • Amend an assessment or make a further assessment.
  • Record the issue of a manual assessment. PAST (Prepare Full Assessment)  
      To record a charge adjustment due to the carry-back of a relief from a later AP, when you cannot yet make or amend the assessment. RECB (Record Amounts Carried Back)