COTAX Manual

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
	- 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