COM23151 - Assessing: CTSA assessments: recording a self assessment (Action Guide)

To record a self assessment, consider steps 1 - 17 below. The guide is presented as follows

Identifying cases with a captured return but no recorded self assessment Steps 1 - 3
Return with carry-backs Step 4
Return received more than 6 years after the end of the AP Steps 5 - 8
Claims present on a Revenue Determination linked to the AP Step 9
Informal Discharge or Manual Remission is present on the AP Steps 10 - 12
Tonnage Tax present Step 13
An assessment is awaiting issue on the AP Step 14
Construction Industry tax deduction claimed and the AP start date is after 05/04/2002 Step 15
Self assessment could not be recorded automatically - Unissued Revenue Determination Step 16
Recording the self assessment Step 17

Identifying cases with a captured return but no recorded self assessment

1. Use Function EFRL (E-Filed Return List) to see cases where a return has been received through CT Online but no self assessment (Word 28KB) has been recorded automatically

Or

Use Function RSAW (Record SA List) to see cases where a paper return has been logged and captured but no self assessment has been recorded
2. Establish why the self assessment was not recorded automatically by using the [View] button to see details of the case
3. Take the appropriate action below before recording the self assessment

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Return with carry-backs

4. If a carry-back of any type has been captured on the return
 
  • Use Record a Self Assessment in Function RAMA to record the self assessment and handle the carry-back

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Return received more than 6 years after the end of the AP

5. CT Online will not allow a return to be submitted for an out of date AP. Returns appearing on RSAW for this reason must have been submitted on paper.If a return is received more than 4 years after the end of the AP, the general time limit for making assessments has expired. Note: The time limit was changed to 4 years by FA 2008, but COTAX still holds the rule of 6 years and for cases appearing on RSAW for this reason a return has been received more than 6 years after the end of the AP. This will be changed when funding becomes available
  The time limit may be extended if
 
 

And
 
  • The return is delivered within
 
    • The time limit for making the determination
 
Or if later
 
    • 12 months after the date of the determination
6. Use Function DASS (Display Assessment Details) to check if a Revenue Determination exists for the AP
7. If the company is in time to deliver its return and self assessment
 
  • Use Record a Self Assessment in Function RAMA to record it
 
  • At the end of RAMA, review the penalty position and decide whether to allow COTAX to amend the tax-related (Word 30KB) penalty automatically (if that option is offered to you) or use Function PPEN (Prepare Penalty Determination)
8. If the company is out of time to deliver its return and self assessment
 
  • Write to the company and explain why the self assessment cannot be accepted
 
  • Use Function RAMA to make a Discovery Assessment (Word 28KB) to bring any additional tax into charge if the return shows greater liability than the Revenue Determination
 
  • At the end of the assessing function, review the penalty position and either allow COTAX to amend the tax-related (Word 30KB) penalty automatically (if that option is offered to you) or use Function PPEN (Prepare Penalty Determination)

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Claims present on a Revenue Determination linked to the AP

9. These cases are likely to be rare. If the self assessment was not recorded automatically because of claims present on a Revenue Determination linked to the AP
 
  • Telephone the COTAX Business Helpdesk(This text has been withheld because of exemptions in the Freedom of Information Act 2000) 

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Informal Discharge or Manual Remission is present on the AP

10. A Revenue Determination has been made on the AP and subsequently informally discharged or manually remitted before the return was received. Such cases will be rare
 
  • Confirm that you are operating on the correct AP record
11. If a manual remission is present
 
  • Ask an officer in the Debt Management office to use Function RREM (Record Remission) to cancel the whole amount of the original remission by posting a minus remission onto the company record then
 
  • Use Function VPPD (View Payment and Posting Details) to confirm that the remission has been cancelled
 
  • Use Function RAMA to record the self assessment
12. If an informal discharge is present, the liability for the AP should have been included in an investigation contract settlement
 
  • If so
 
    • Do not record the self assessment
 
    • Use Function URTN (Unlog Return) to unlog the return
 
    • Review any penalty determination that may have been issued
 
    • Enter a note of your actions in the MS104 (CTSA) accounts folder
 
  • If not and the informal discharge was made in error
 
    • Use function RINF (Record Informal Discharge) to reinstate the liability
 
    • Use Function RAMA to record the self assessment

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Tonnage Tax present

13. If the return contains an entry relating to Tonnage Tax
 
  • Use Function RAMA to record the self assessment

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An assessment is awaiting issue on the AP

14. If an assessment is awaiting issue you need to
 
  • Use Function DASS (Display Assessment Details) to see what is awaiting issue
 
  • Use Function RAMA the following day to record the self assessment

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Construction Industry tax deduction claimed and the AP start date is after 05/04/2002

15. This scenario is exceptional and the return must be a paper CT600 Version 1 as a CIS entry cannot be made using CT Online. If the AP starts after 05/04/2002 and the return contains a claim for Construction Industry tax deductions you need to record the self assessment without giving relief for the deduction
 
  • Use ‘Correct a Return’ in Function RAMA
 

And
 
  • Use the free format messages box to advise the company that they must contact their PAYE office regarding the relief

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Self assessment could not be recorded automatically - Unissued Revenue Determination

16. This scenario is exceptional. COTAX could not record the self assessment automatically because
 
  • A Revenue Determination that was prepared when all addresses on the COTAX record were RLS has not yet been issued
 

And
 
  • A new address has been put on the record within the last 24 hours
 

You should
 
    • Wait until the working day following the date on which the case was entered on the work list so COTAX can automatically issue the Revenue Determination overnight
 
Then
 
    • Use Function RAMA (Record / Amend Assessment) to record the self assessment
 
Note: The legally made but unissued Revenue Determination must be issued before you displace it with the self assessment

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Recording the self assessment

17. When you have taken the necessary action to enable you to record the self assessment and use Function RAMA, COTAX
 
  • Displays the details captured from the company’s return. You can accept or correct those entries
 
  • Asks you to confirm the assessment details
 
    • If you accept the captured entries, COTAX records the self assessment and issues an acknowledgement of the return
 

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