SAM20090 – Assessments: assessments within SA: re-issuing an assessment


If it is found that an assessment has not been properly served on the taxpayer it will be necessary to re-issue it.

There is no function in SA enabling this to be done. It will therefore be necessary to re- issue the assessment manually, using the legacy system or Technical Support System (TSS) as appropriate.

If an assessment is not served and is re-issued you will need to change the due and payable date for the liability charged by an assessment.