At any time before the assessment becomes final you may be
required to make amendments to the assessment.
If the charge arising from the assessment is amended then
function MAINTAIN REVENUE ASSESSMENT should be used to enter the
revised details onto the taxpayer’s SA record. This will
remove any formal standovers recorded in respect of the specific
charge. At the same time you should use function MAINTAIN SA NOTES
to record the full amounts of Income Tax, Capital Gains Tax and
Class 4 NIC included in the original and revised assessment, for
example, '2002-03 Rev. Asst. - IT £xxx, CGT £xxx, NIC
£xxx - replaces SA note dd/mm/yyyy'
If the following year’s payments on account were
adjusted following the issue of the assessment further amendment
may be required.
