COM20080 - Assessing: CT pay and file assessments: copy of assessments
If, exceptionally, you need a paper copy of an assessment for a CT Pay and File AP you can take a screen print of it using Function DASS (Display Assessment Details).
You may need a paper copy, for example
- In an investigation case
Or
- To provide a copy of the assessment for an agent
The screen print generated is not strictly a copy of the issued assessment. It is a record of the data held on COTAX. However, it is prima facie evidence that the computer issued a notice
- Containing the figures shown on it
- To the company on the date indicated
You can present a screen print to the Tribunal (Word 34KB) at an appeal hearing, or provide one in response to any request for a copy of an assessment from the company or the agent.
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
For a list of functions to use in particular situations, see COM20011.
