Assessing: CTDs: applying the CTD
Always use the CTD in the order that the taxpayer requests.
Refer the case to DMB where the taxpayer wishes to use a CTD to pay tax and/or interest on IOP.
- Attach the relevant calculation completed down to and including tax payable
- Give details of any request from the taxpayer regarding how the CTD is to be applied.
Refer any cases where you experience problems in carrying out the CTD procedures to your manager, or the CTD Team, Cumbernauld, if appropriate.