COM1160 - Accounting periods: company accounting periods: superseded CTSA accounting periods

When you use Function MAPD (Maintain AP Dates) to amend a CTSA AP, COTAX changes the status of the CTSA AP you displace to ‘S’ (Superseded). For more information about the status given to an AP see subject ‘Status Indicators’ (COM1110) in this section.

COTAX does not delete the displaced AP and it retains its existing AP number. It allocates a new number to the AP you have created.

Different consequences can arise from superseding an AP, depending upon the particular circumstances of each AP. It is important that you recognise problem cases and deal with them correctly.

When you supersede an AP using Function MAPD, COTAX checks what information remains on the superseded AP. If it finds any of the following, a screen is displayed in Function MAPD showing what it has found

• A Revenue Determination (Word 29KB)on a superseded AP that has not been linked with a superseding AP
• A late filing penalty charge
• A payment that it cannot move to a superseding AP

For specific advice see the following subjects in this section

• ‘Superseded CTSA AP - Enquiry In Progress’ (COM1190)
• ‘Superseded APs - Late Filing Penalties’ (COM1140)
• ‘Superseded CTSA AP - Payment Received’ (COM1170)
• ‘Superseded CTSA AP - Unrelated Assessment’ (COM1180)

For a list of functions to use in particular situations, see COM1021.