COM20220 - Assessing: CT pay and file assessments: reissued assessments
Reissue of assessments already issued
You can order the reissue of an assessment for a CT Pay and File AP at any time using Function RRAS (Request Reissue Of Assessment).
You may want to reissue an assessment, for example if one is returned undelivered by the Royal Mail. When you amend the company’s address on COTAX and use Function RRAS, COTAX will reissue the notice of assessment to the revised address showing a new date of issue.
Note: You should not reissue assessments other than by using Function RRAS.
Retain any notices returned by the Royal Mail in the company file or in a batch.
Issue of assessments made but not issued because address RLS
When an assessment is made for a case that is already noted RLS on the company’s record COTAX will
- Not issue the assessment
- Set the attribute ‘Output Awaiting Issue’ on RLS (Registered Office RLS list)
When you find an alternative address and enter it on the company’s record, COTAX displays a message advising you that there is output awaiting issue. You then use Function PAST (Prepare Full Assessment) to confirm the assessment details and COTAX will issue the notice of assessment.
Note: You should not use Function PAST to produce a duplicate CT Pay and File assessment when, for example, a company acknowledges receipt but has subsequently mislaid the notice. In these circumstances you should provide a copy assessment, as described in subject ‘Copy Of Assessments’ (COM20080).
For a list of functions to use in particular situations, see COM20011.
