COM20020 - Assessing: CT pay and file assessments: arithmetical and other errors in assessment

COTAX automatically corrects any arithmetical errors in the figures captured from the CT Pay and File return form CT200 when you make an assessment for a CT Pay and File AP, using Function

• PASR (Prepare Assessment Based On Return)

• PAST (Prepare Full Assessment)

In both functions, COTAX shows you a draft assessment made up from the captured figures, containing

• The figures captured from the return in blue on the left hand side of the screen. You cannot change these figures

• Any arithmetical errors, corrected, on the right hand side of the screen in black on a yellow background. You can change these figures using the [Amend] button

You can change entries or make new ones, using the [Amend] button. Full details are included in the COTAX Online Help (COSH).

Note: COTAX will not let you enter a figure which

• Is arithmetically incorrect

• Does not comply with its validation rules. For example, if you attempt to change the Financial Years so that they are not correct for the AP

For a list of forms relevant to this subject, see COM20021.

For a list of functions to use in particular situations, see COM20011.