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HMRC internal manual

Self Assessment Manual

Assessments: stand-alone assessments: re-issuing an assessment

If it’s found that an assessment hasn’t been properly served on the customer, it’ll need re-issuing using SEES form RevAsst01 to create the Assessment Notice, for deceased partners use SEES form RevAsst01D.

Where an assessment isn’t served and needs to be re-issued, you’ll need to change the due and payable date for the liability charged by the assessment and the revised date will need to be shown on the re-issued assessment notices.

The relevant due dates of the charges already entered on SA won’t change so no changes are required to the statement. However, you must make an SA Note to say that the assessment has been re-issued to enable Debt Management to allow the appropriate period before action is taken to commence collection.