COM20120 - Assessing: CT pay and file assessments: invalid assessments

When you have issued an assessment for a CT Pay and File AP, you cannot delete it from the COTAX record.

Consequently, if you have issued an assessment that is invalid, you must reduce it to NIL. COTAX will hold details of both the invalid assessment and the NIL amendment.

If you later used COTAX to make a new valid assessment, it would incorrectly show as a further assessment, both on the COTAX record and on the output to the company and / or agent.

In these circumstances you must

• Issue the assessment manually
• Record the manual issue on the COTAX record

And

• Make a prominent note in the file

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