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HMRC internal manual

COTAX Manual

HM Revenue & Customs
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Assessing: CTSA assessments: manual assessments (Action Guide)

To issue a manual assessment where COTAX is not available, consider steps 1 - 2 below.

1. Prepare a manual assessment using a SEES assessment set.
You can get the SEES 310(Z) assessment set at Excel > SEES > Forms and Letters > under the ‘SAFE’ category.    
  2. At the first available opportunity, use function RAMA (Record / Amend Assessment) to enter the relevant details onto COTAX.
    * Enter the details of the assessment or determination you have issued manually.
    * Select ‘record manual issue’ from the drop down menu for the ‘Do you want to?’ field on screen COT121G to prevent COTAX issuing any assessing output (Word 46KB).
    * In the date of issue field, enter the date you issued the manual assessment.