Assessments: stand-alone assessments: amending an assessment
At any time before the assessment becomes final you may be required to make amendments to the assessment.
If the charge arising from the assessment is amended then function MAINTAIN REVENUE ASSESSMENT should be used to enter the revised details onto the taxpayer’s SA record. This will remove any formal standovers recorded in respect of the specific charge. At the same time you should use function MAINTAIN SA NOTES to record the full amounts of Income Tax, Capital Gains Tax and Class 4 NIC included in the original and revised assessment, for example, ‘2012-13 Rev. Asst. - IT £xxx, CGT £xxx, NIC £xxx - replaces SA note dd/mm/yyyy’.
If the following year’s payments on account were adjusted following the issue of the assessment further amendment may be required.