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
- 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.