Assessing: CTDs: cancelled calculations
When you wish to cancel a calculation which has been paid and any part of the payment has been made by CTD you should
- ask the taxpayer to forward a letter authorising the use of the CTD against a fresh claim
- complete a fresh calculation and send it to the CTD Team with the taxpayer’s letter of authorisation and a covering memo quoting the CTD file number, stating that the previous calculation has been cancelled.
CTD Team will then proceed in the usual manner.