COM20110 - Assessing: CT pay and file assessments: further assessments

You should use Function TAXW (Taxpayer Work Lists) to check if there are any open work list entries that may need attention during or after, the issue of a further assessment for a CT Pay and File AP.

You use Function PAST (Prepare Full Assessment) to make a further assessment. For a CT Pay and File AP, COTAX automatically issues a further assessment, rather than an amendment, if

• There is already an assessment for the AP on the computer record

And

• The amendment increases the charge to tax

And

• The assessment is not under appeal

S29 (1) (b) TMA 1970 is the legal authority for making a further assessment.

You will normally want to make a further assessment when you discover

• Profits that have not been assessed

Or

• That a relief given is excessive

Note: When you have used Function PAST to make a further assessment you cannot alter it before it is issued, or stop its issue.

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

For legislation applying to this subject, see COM20051.