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HMRC internal manual

COTAX Manual

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HM Revenue & Customs
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CT Pay and File: claims / reliefs: ACT: multiple assessments or amendments

You may need to make or amend two or more assessments at the same time as the result of a carry-back of losses, non-trading deficits or ACT.

COTAX deals immediately with any overpayment or additional liability that is created when you confirm each assessment. You must therefore inhibit the repayment before making or amending any assessments if the actions you take will create:

  • an additional liability for one or more APs
  • an overpayment for another AP or APs.

You must also remove the inhibit signal after making or amending the assessments. See COM121000 for more information.

You need to do this so COTAX sets off the potential repayment against the additional liability on another AP. Otherwise, it will issue a demand and a repayment on the same day.

See COM153091 for a list of functions to use in particular situations.