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HMRC internal manual

COTAX Manual

Assessing: CTSA assessments: make / amend tax / penalty charges on same day (Action Guide)

To prevent COTAX issuing a repayment and a payment application when you make or amend an assessment and select auto issue of a penalty determination or use PPEN (Prepare Penalty Determination) to issue a penalty for the same period on the same day, consider steps 1 - 4 below.

  1.  Use function MRSC (Maintain Repay / Realloc Signals (Company)) to set the ‘inhibit reallocations and repayments’ signal against all APs.

  2.  Use function RAMA to record or amend the assessment.

  3.  At the end you are presented with the following choice of actions regarding any penalties:

  • allowing the automatic issue of penalties
  • proceeding to function PPEN (Prepare Penalty Determination) to issue or revise the penalty determination
  • setting the ‘no penalty required’ indicator.

You should normally select the automatic issue of penalties option.

  1.  Use function MRSC again to unset the ‘inhibit reallocations and repayments’ signal.