IHTM31776 - CTDs: cancelled assessments

When you wish to cancel an assessment which has been paid and receipted and any part of the payment has been made by CTD you should

• obtain the receipted copy (Part A) of the relevant assessment(s) from the taxpayer
• ask the taxpayer to forward a letter authorising the use of the CTD against a fresh claim
• ensure the receipted copy (Part B) of the relevant assessments which should have been returned to this office are on file
• complete a fresh assessment and send it to CTD Section with the receipted assessments (Parts A and B), the taxpayer’s letter of authorisation and a covering memo quoting the CTD file number, stating that the previous assessment has been cancelled.

CTD Section will then proceed in the usual manner.