COM1180 - Accounting periods: company accounting periods: superseded CTSA AP - unrelated assessment

When you use Function MAPD (Maintain AP Dates), COTAX attempts to link a superseded CTSA AP to a new superseding CTSA AP ending in the same link period (Word 28KB).

If it cannot, it will ask you to provide the link. See subject ‘Manual Linking Of CTSA APs’ (COM1090).

Where, exceptionally, you conclude that there is no AP ending in the same link period as the period covered by the return, COTAX shows any CTSA assessment type (Word 29KB) stranded on the superseded AP as an outstanding item.

Because of the consideration you give to assessments on superseded APs during the manual linking process, you should be able to use Function RAMA (Record / Amend Assessment) to discharge any unlinked charges remaining.

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