COM20150 - Assessing: CT pay and file assessments: manual assessments

Exceptionally, you may need to manually make or amend a CT assessment for a CT Pay and File AP. This may be when

• COTAX is unavailable and you have to make an assessment urgently

Or

• You have made an invalid assessment. For more information see subject ‘Invalid Assessments’ (COM20120) in this section

You prepare manual assessments using

• Form CT4(Z) to make an assessment
• Form CT312(Z) to amend an assessment

When you use Function PAST (Prepare Full Assessment) to record the issue of a manual assessment, COTAX will not issue any output.

COTAX will

• Retain the details of the manual assessment on the record for the company
• Not accept a manually issued assessment containing an arithmetical error. If you have made such an error, you must issue a manual amendment and record those details on COTAX
• Record the relevant postings, as if it had made the assessment (or amendment)

You can subsequently use Function PAST to amend the manual assessment, or make a further assessment in the normal way.

For a list of forms relevant to this subject, see COM20021.

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