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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Debt and return pursuit: miscellaneous charges: Corporation Tax assessments (non-standard) on SAFE

Corporation tax assessments are made on the COTAX system.

However COTAX does not allow for non-standard assessments and these are raised on, Corporation Tax Assessing (CTA).

New codes (schedule code 09; section code 90) in CTA identify these assessments.

Schedule Code 09 and Section Code 90 cover the following non-standard assessments

  • S30 TMA1970 (for APE up to and including 30/06/1999)
  • Para 52 S18 FA1998 (for APE 01/07/1999 and onwards)
  • Para 76 S18 FA1998 (for APE 01/07/1999 and onwards)
  • S346 ICTA1988
  • S347 ICTA1988
  • S189 TCGA1992
  • S190 TCGA1992.

The majority of assessments you will see are those under S30 TMA1970, Para.52 S.18 FA1988 and Para.76 S.18 FA1988.

When these assessments are passed to Corporation Tax Collection (CTC) the section code changes to section code 00. Schedule Code 09 and Section Code 00 in CTC prints a tax description of ‘corporation tax’ on payment applications. This generic term can be used to cover each types of non-standard assessment that are still valid in CTA/CTC.

Identifying Non-standard Charges from J Exceptions (Accounts Office only)

A non-standard CT assessment is one that cannot be handled within COTAX (other than S419 ICTA1998)

You can identify most non-standard assessment where the ‘J Exception’ has

  • a Schedule Code of 09 and a Section Code of 00 and
  • the APE is after 30/09/1993.

An assessment may also be non-standard even if the APE is on or before 30/09/1993.

If the ‘J Exception’ relates to an assessment which

  • is a new manual assessment (manual ASN and it is not an amendment to a charge previously issued)
  • has a Schedule Code 09 and a Section Code 00


  • has an APE on or before 30/09/1993.

You must check the Section Code on CTA (CASS03) to identify it as a non-standard assessment (Section Code 32, 39, 82 or 90).

Payment Due Dates

CTA does not validate the ‘Due Date’ indicated by the Inspector when a non-standard assessment is recorded by INP457.

It is the Inspectors responsibility to determine and record the correct due date for the type of non-standard assessment being recorded.

Due to the lack of guidance and expertise in this area we have seen various instances where the due date recorded is incorrect. This has lead to the incorrect calculation and recovery of late payment interest charges.

The correct due dates are

S30 TMA1970

  • APE before 01/10/1993 - 30 days after the date of issue of the Assessment
  • APE on or after 01/10/1993 - the date that the over-repayment was made to the company.

Para.52 S18 FA1998

  • The date on which the payment being recovered was paid to the company

Para.76 S18 FA1998

  • Non QIP - 9 months and 1 day after the APE
  • QIP - the statutory QP due dates for the APE

The Inspector will be able to provide the amounts of each instalment that applies to the charge.

S346/S347 ICTA1998

  • APE before 01/10/1993 - 30 days after the date of issue of the Assessment
  • APE on or after 01/10/1993 - 9 months and 1 day after the APE.

S189/S190 TCGA1992

  • APE before 01/10/1993 - 30 days after the date of issue of the Assessment
  • APE on or after 01/10/1993 - 9 months and 1 day after the APE.

It is not possible to determine from CTA/CTC, whether the due date recorded by the Inspector is correct.

What if the due date shown appears incorrect?

If you have any doubt that the due date recorded against the assessment is incorrect you should contact the Inspector to establish the correct date(s).

If the due date is incorrect you should ask the Inspector to amend it by completing an INP457 ‘correction’.

The INP457 ‘correction’ should only include the:

  • reference
  • assessment Sub Number
  • ‘X’ in the Correction field


  • corrected Due Date.

Correction of a due date will not always be possible, if for instance there is more than one valid due date. (Eg. a QIP case under Para. 76.)

If correction is not possible you must place the late payment interest charge on a suitable B/F and advise the DMTO of the correct due dates, if the charge is referred for recovery action. This will ensure that the DMTO does not amend the charge incorrectly.

Calculating and Charging Late Payment Interest

When you are satisfied that you have the correct payment due date(s), late payment interest can be calculated and charged in the normal way.

You must ensure that the correct interest calculating function is used in respect of the AP assessed:

  • INCA - APE on or before 30/09/1993

Late payment interest for APE’s on or before 30/09/1993 is charged under S86 TMA1970, so the ‘interest holiday’ between 31/01/1997 to 06/03/2001 applies [CS14/01 refers].

  • CINT - APE ending between 01/10/1993 and 30/06/1999
  • COIN - APE ending after 30/06/1999

Late payment interest for APE’s on or after 01/10/1993 is charged under S87A TMA1970.

Debt pursuit

These cases are transferred from IRIS to SAFE. Collection should follow the normal route for corporation tax as described in DMBM552000 onwards.