EM1954 - Working the Enquiry: Jeopardy Amendments: The Notice
For SA, use the ITSA37 Jeopardy Amendment Individual Notice. You can find this in SEES Forms and Letters.
For further guidance, including guidance on how to record the charge on Self-Assessment, see SAM21010.
For CTSA you should use function RAMA in COTAX to enter the amended figures and issue the notice of jeopardy amendment. The COTAX output to the company will include the following message.
'I consider that the amount stated in the company's self-assessment, as the amount of tax payable, is insufficient and there is likely to be a loss of tax to the Crown. This notice shows the amendments I have made to make good the deficiency. Any tax shown is due now. You are reminded that interest is chargeable on tax paid late. For more information please read the ‘Amendment’ section in the enclosed CT620 Notes.
If you do not agree the figures you should appeal in writing within 30 days of the date of issue shown above, and may apply to postpone payment of any tax you consider is excessive.
Any appeal made cannot be heard or determined before completion of the enquiry.'
The COTAX output will be delivered, as normal, through the postal service. If there are exceptional circumstances which mean that there would be a loss of tax if you did not immediately deliver the notice of jeopardy amendment to the company, rather than wait for service by post, you should prepare and issue the notice manually.
If you need to prepare and issue a manual jeopardy amendment notice, the CTSA37 Jeopardy Amendment Notice can be used in CTSA cases. You can find this in SEES Forms and Letters.
When issuing a manual notice, you must:
• use function RAMA to update the COTAX record with the details of the jeopardy amendment
• suppress the assessing output so the system does not issue a duplicate COTAX notice to the company
For further guidance, including guidance on how to record the charge on COTAX, see COM71040 and COM71041