COM20141 - Assessing: CT pay and file assessments: making assessments and penalties on same day (Action Guide)
To prevent COTAX issuing a repayment and a payment application when you make or amend an assessment and a penalty determination for the same period on the same day, consider steps 1 - 4 below.
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1. |
Before making or amending the assessment |
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2. |
Use Function PASR (Prepare Assessment Based On Return), PAST (Prepare Full Assessment) or PEST (Prepare Estimated Assessment) as appropriate to make or amend the assessment |
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3. |
Choose the automatic penalty issue option if available, or use Function PPEN (Prepare Penalty Determination) to make or amend the penalty determination |
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4. |
Use Function MRSC again to unset the Inhibit Reallocations and Repayments signal, releasing the automatic processes |
