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HMRC internal manual

COTAX Manual

Assessing: CTSA assessments: no determination required

You should set the ‘NDR’ (no determination required) signal in function RAMA (Record / Amend Assessment if:

  • there is no income for the AP
  • a revenue determination would contain only zeros.

COTAX does not allow you to set the ‘NDR’ signal for any AP that has a payment recorded against it.

COTAX automatically deletes the signal for the AP if you later make a revenue determination.

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