COM151121 - CT Pay and File: assessments: invalid assessments (Action Guide)
To deal with an invalid assessment for a CT Pay and File AP and replace it with a valid assessment, consider steps 1 - 5 below.
1. | Use Function PAST (Prepare Full Assessment) to |
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- Reduce the invalid assessment to NIL | |
- Set the Manual Issue signal on screen COT120G to prevent COTAX issuing an amended assessment | |
- Enter the date of issue as the date the invalid assessment was issued | |
2. | Issue a correct assessment for the AP concerned using manual procedures. For more information see COM151150 |
3. | Use Function PAST again to |
- Enter the details of the assessment you have issued manually | |
- Set the Manual Issue signal on screen COT120H to prevent COTAX issuing an assessment notice | |
- Enter the date of issue as the date the manual assessment was issued | |
4. | Inform the company that the original assessment is invalid and that you are issuing a fresh one |
5. | Make a note on the record of the |
- Facts surrounding the invalid assessment | |
- AP concerned | |
- Assessment version numbers involved |