COM130022 - Returns / notices: notices and returns: amended returns CT pay and file APs (Action Guide)
To alter the tax charge on receipt of an amended return for a CT Pay and File AP, consider steps 1 - 6 below. The guide is presented as follows
To alter the returned tax amount when an assessment has not been made
| 1. |
Use Function ARTA (Amend Returned Tax Amount) to amend the COTAX record of CT due |
| 2. |
Enter the revised total amount of tax due |
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To alter the returned tax amount when an assessment has been made and the amended return increases the liability
| 3. |
Use Function ARTA to amend the COTAX record of CT due to the total CT due according to the amended return. Note: COTAX will now recognise this as the collectible amount and will issue a payment application for the balance owing |
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To alter the returned tax amount when an assessment has been made and the amended return decreases the liability
| 4. |
Do not use Function ARTA |
| 5. |
If the company has paid the tax in full |
| |
- Do nothing until you can amend the assessment
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| 6. |
If the tax is unpaid |
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- Ask the company to make an appeal and postponement application and stand the tax over using Function HAPP (Handle Appeal)
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