COM23160 - Assessing: CTSA assessments: reissuing CTSA assessing output
Under CTSA HM Revenue & Customs has a statutory duty to issue a notice of assessment for
And
All of these can be appealed and the date of the notice marks the start of the company’s statutory appeal period. Where you believe, or accept, that the company has not received a formal notice of this sort, you should use Function RRAS (Request Reissue Of Assessment) to issue a fresh notice. Do this even if you have physical possession of the original notice and could re-date and re-issue it. Put the RLS notice in the file or batch it. Using RRAS will ensure that COTAX holds a record of the reissue.
Note: If the Royal Mail has returned undelivered assessing output (Word 46KB) and the RLS signal has been set on the COTAX record, you will not be able to reissue the output until a new address is entered on the record. When you use RRAS, COTAX issues fresh assessing output to the revised address showing a new date of issue.
You may use Function RRAS to reissue any assessing output originally issued by COTAX.
You should not use Function RRAS to provide a company or an agent with a copy of something they have lost. Instead, use the print facility in Function DASS (Display Assessment Details) and send that, or put the information in a letter. For more information see subject ‘Copy Of CTSA Assessing Output’ (COM23040).
You cannot use RRAS to reissue output that was not issued from COTAX in the first place. If you issued output manually and need to reissue it
- Do it manually
- Keep a copy in the file or batch and make a case note to show that the ‘date of issue’ held by COTAX is incorrect
For a list of functions to use in particular situations, see COM23012.
