COM23060 - Assessing: CTSA assessments: CTSA assessment references
Each version of an assessment (Word 29KB) has a unique reference. This reference number appears in the format 99/99. The first part is the assessment number and the second part the version number.
COTAX allocates a unique number to the first assessment for each AP. In addition, it gives each assessment for that AP a version number.
COTAX gives the first assessment for a new company the number 01/01. The assessment number increases by one for the first assessment for each successive AP, and the cycle of version numbers recommences for each AP.
Example
AP 01/01/2008 to 31/12/2008 is AP 01
| Circumstances | Assessment Reference |
| Revenue determination issued on 01/07/2010 | 01/01 |
| Self assessment recorded on 01/10/2010 | 01/02 |
| Revenue correction to self assessment made on 01/01/2011 | 01/03 |
AP 01/01/2009 to 31/12/2009 is AP 02
| Circumstances | Assessment Reference |
| Self assessment recorded on 01/03/2011 | 02/01 |
| Revenue correction to self assessment made on 01/04/2011 | 02/02 |
| Amended self assessment recorded on 31/07/2011 | 02/03 |
The assessment number will not always match the AP number, for example, where a company has superseded APs. Whenever an AP is superseded, COTAX gives the new AP the next unused AP number. However, where the APs are linked, the superseding AP keeps the assessment number, if there is one, of the superseded AP.
Example
The normal method of numbering assessments applies, even when a superseded period is involved.
A Ltd has always made up its accounts to 31 December
| Circumstances | Assessment Reference |
| Revenue Determination issued, in July 2010, for the AP ended 31/12/08 (AP 05) | 05/01 |
| Return, including a self assessment, received showing a new AP of 01/01/08 to 30/09/08 | |
| Function CRTN (Capture Rest of Return) used to record the self assessment. That updates the company’s AP record and links the ‘old’ AP (01/01/08 to 31/12/08) to the new AP (01/01/08 to 30/09/08) | |
| The computer gives the new AP the next unused AP number 08 | |
| Note: The computer has already created and numbered the following APsAP ended 31/12/09 (AP 06) in Jan 2009AP ended 31/12/10 (AP 07) in Jan 2010 | |
| Self assessment on AP 08 replaces the Revenue Determination | 05/02 |
For more information about assessments on superseded APs following a change to the AP record see the ‘Accounting Periods’ business area.
