COM71041 - Enquiries: CTSA enquiries: making jeopardy amendments (Action Guide)

Enquiry into return for the wrong period

Step 1

Preparing a Jeopardy Amendment with COTAX

Steps 2 - 3

Preparing and issuing a Jeopardy Amendment manually

Steps 4 - 5

1.

If the company tax return under enquiry is for the wrong period, do not amend the company's AP record before making the Jeopardy Amendment

Note: It is only when you issue the Closure Notice, under Para 32(2)/(3), that you are entitled to designate the period for which the return should have been made. (For more information, see subject ‘Enquiry Into Return For The Wrong Period’ (COM71060))

2.

Use Function RAMA (Record / Amend Assessment), ‘Prepare a Jeopardy Amendment’ option, when you are ready to amend the company’s self assessment (Word 28KB) 

3.

RAMA displays the details captured from Section 4 ‘Detailed Calculation’ of the company’s return, or as amended by later amendments

• Adjust the figures, in RAMA screen COT121N, to reflect your amendments to the company’s self assessment

• COTAX will issue a Jeopardy Amendment showing the amended figures

4.

Prepare the Jeopardy Amendment manually by following the guidance in the Enquiry Manual at EM1954 and in the ADP for Companies (AC) Manual at AC3200 onwards

Note: If you need to issue the notice before the due date for the AP under enquiry replace 'NOW', in the phrase 'Any tax shown is due NOW', with 'on or before .......', inserting the due date for the AP under enquiry

5.

At the first available opportunity use Function RAMA, ‘Prepare a Jeopardy Amendment’ option, to enter the relevant details onto the computer. Ensure you

• Enter the details of the Jeopardy Amendment you have issued manually

• Set the Manual Issue signal, to prevent the computer issuing the Jeopardy Amendment, by selecting ‘Record Manual Issue’ from the drop down menu for the Do you want to? field on screen COT121G

• Enter the date of issue as the date the manual Jeopardy Amendment was issued