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HMRC internal manual

COTAX Manual

Assessing: CTSA assessments: unissued assessing output

If the case is already noted RLS on the COTAX record when you use function RAMA (Record / Amend Assessment), COTAX does not issue the assessing output. Instead, the entry on RRLS (Registered Office RLS list) displays an attribute ‘output awaiting issue’.

When a new address is entered on the company’s COTAX record, COTAX automatically issues any unissued assessing output.

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