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HMRC internal manual

COTAX Manual

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HM Revenue & Customs
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Assessing: CTSA assessments: reissuing assessing output

Under the CT Self Assessment regime, HM Revenue & Customs has a statutory duty to issue a notice of assessment for a:

  • jeopardy amendment
  • revenue amendment
  • discovery assessment.

All of these can be appealed and the date of the notice marks the start of the company’s statutory appeal period.

Where you accept that the company has not received a statutory notice or any other assessing output (Word 46KB), you should use function RRAS (Request Reissue Of Assessment) to issue a fresh notice.

If the Royal Mail has returned undelivered assessing output and the RLS signal has been set on the COTAX record, you cannot use function RRAS until a new address is entered.

Use RRAS to reissue assessing output even if you have the original notice and could re-date and re-issue it. Put the assessment that was returned RLS in the file or batch it.

When you use RRAS, COTAX issues fresh assessing output and shows a new date of issue.

You must not use Function RRAS to provide a company or an agent with a copy of something they have lost. Instead, use the print facility in function DASS (Display Assessment Details) and send that, or put the information in a letter. See COM23040 for more information.

You cannot use RRAS to reissue output that was not issued from COTAX in the first place. If you issued output manually and need to reissue it, do it manually and keep a copy in the file or batch. Make a case note to show that the date of issue held by COTAX is incorrect and does not reflect the fact that you have reissued the output.

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