COM1090 - Accounting periods: company accounting periods: manual linking of APs

COTAX usually deals with the consequences of changes to CTSA Accounting Periods (APs) automatically, and when you have entered the necessary information in function MAPD (Maintain AP Dates) it uses rules to decide the necessary linking.

In those cases, when you follow the action guide at COM1081, COTAX shows you the automatic and manual AP links that will be made when you confirm the changes to the AP record.

You can see AP links in function DAPD (Display AP Details).

There are three circumstances in which COTAX cannot automatically link superseded and superseding APs within the same link period:

• a superseded AP contains a revenue amendment that is under appeal and there is more than one superseding AP ending within the same link period
• there is only one superseding AP, but there is more than one superseded AP that ends within the same link period and more than one of the superseded APs contains a tax charge
• there is more than one superseded AP and more than one superseding AP, ending within the link period

You must then link the APs, using screen COT104F in function MAPD.

You are presented with this screen after you have entered the AP start and end dates, so before making the manual linking you should:

• make a note of the APs which COTAX cannot deal with automatically
• if necessary, abandon function MAPD, which will lose entries you have already made
• if you have not already done so, examine the relevant returns and CTSA assessments on the record

If you abandoned the function, you must use function MAPD to enter the APs again and then follow the COM1091 action guide.

See COM1021 for a list of functions to use in particular situations.