COM20121 - Assessing: CT pay and file assessments: invalid assessments (Action Guide)

1.

Use Function PAST (Prepare Full Assessment). Ensure you

• Reduce the invalid assessment to NIL

• Set the Manual Issue signal on screen COT120G to prevent COTAX issuing an amended assessment

• Enter the date of issue as the date the invalid assessment was issued

2.

Issue a correct assessment for the AP concerned using manual procedures. For more information see subject ‘Manual Assessments’ (COM20150) in this section

3.

Use Function PAST again to

• Enter the details of the assessment you have issued manually

• Set the Manual Issue signal on screen COT120H to prevent COTAX issuing an assessment notice

• Enter the date of issue as the date the manual assessment was issued

4.

Inform the company that the original assessment is invalid and that you are issuing a fresh one

5.

Make a note in the file of the

• Facts surrounding the invalid assessment

• AP concerned

• Assessment version numbers involved