Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

COTAX Manual

Assessing: CTSA assessments: copy of assessing output

You may, exceptionally, need a paper copy of assessing output (Word 46KB). You can use the [Print] button in function DASS (Display Assessment Details) to take a print of the screen.

It is not strictly a copy of the issued output, but a record of the data held on the COTAX record. However, it is prima facie evidence that COTAX issued a notice containing the figures shown on it, to the company on the date indicated.

You can present a screen print to the Tribunal at an appeal hearing, or provide one in response to any request for a copy of any assessing output from the company or the agent.

It is considered that a print of the appropriate screen should be sufficient evidence of issue for most purposes.(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

See COM23012 for a list of functions to use in particular situations.