COM1091 - Accounting periods: company accounting periods: manual linking of CTSA APs (Action Guide)

A superseded AP contains a Revenue Amendment under appeal

Steps 1 - 2

Only one superseding AP but more than one superseded AP with a tax charge

Steps 3 - 5

There is more than one superseded and superseding AP

Steps 6 - 8

1.

Using Function MAPD (Maintain AP Dates) ‘Manual Link’ screen

• Review the superseded and superseding APs shown

2.

Link the superseded AP containing the Revenue Amendment (Word 30KB) to the superseding AP with which it has the greatest overlap

3.

Using Function MAPD (Maintain AP Dates) ‘Manual Link’ screen

• Review the superseded APs and superseding AP shown

4.

If only one of the superseded APs contains a tax charge that needs to be maintained

• Link the superseded AP containing the tax charge to what you believe to be the superseding AP

5.

If more than one superseded AP contains a tax charge that needs to be maintained

• Link the superseded AP containing a charge to the superseding AP with which it has the greatest overlap

• Make a prominent note of the remaining superseded AP(s) containing tax charges which need to be dealt with

6.

Using Function MAPD (Maintain AP Dates) ‘Manual Link’ screen

• Review the superseded and superseding APs shown

7.

Using the guidance above

• Link each superseding AP to the superseded AP that most closely reflects the period of the superseding AP, until there are no further APs available to link

8.

If any of the unlinked superseded APs contain tax charges

• Make a note of the APs concerned so that you can deal with the tax charges as appropriate