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HMRC internal manual

Self Assessment Manual

Assessments: assessments within SA: re-issuing an assessment

If it is found that an assessment has not been properly served on the taxpayer it will need to be re-issued manually using the legacy system, or Technical Support System (TSS) as appropriate.

Also, where an assessment is not served and needs to be re-issued, you will 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 will not 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 and Banking to allow the appropriate period before action is taken to commence collection.