COM23133 - Assessing: CTSA assessments: handling non-COTAX charges: non-COTAX assessment types and SAFE

This shows you the most common types of assessments that are made outside COTAX. If the assessment type you require is not on this list, contact the Business Helpdesk (This content has been withheld because of exemptions in the Freedom of Information Act 2000).

The table gives you the words to copy and paste into the SEES assessment or amendment tool and also details of the SAFE charge type to use to account for the charge.

The SAFE charge type does not appear on the output issued by SAFE.

Purpose of the assessment	Wording for ‘Assessment made under’ section	Wording for ‘Particulars’ section	Interest runs from	SAFE charge type to use when raising charge
CT 61 filed, but tax not paid - return period end after 1 April 2007.	Section 956 Income Tax Act 2007.	Assessment under Section 956 of the Income Taxes Act 2007 in relation to the payments set out in Section 946 of that Act.	14 days after the return period end.	S956/957 ITA 2007.
CT61 not filed - return period end after 1 April 2007	Section 957 Income Tax Act 2007.	Assessment under Section 957 of the Income Taxes Act 2007 in relation to the payments set out in Section 946 of that Act.	14 days after the return period end.	S956/957 ITA 2007.
CT61 filed but not correct or complete - return period end after 1 April 2007	Section 957 Income Tax Act 2007.	Assessment under Section 957 of the Income Taxes Act 2007 in relation to the payments set out in Section 946 of that Act.	14 days after the return period end.	S956/957 ITA 2007.
IT paid over but CT61 not filed - return period end after 1 April 2007	Section 957 Income Tax Act 2007.	Assessment under Section 957 of the Income Taxes Act 2007 in relation to the payments set out in Section 946 of that Act.	14 days after the return period end.	S956/957 ITA 2007.
IT in respect of payments where there is no accounting period.	Section 957 Income Tax Act 2007.	Assessment under Section 957 of the Income Taxes Act 2007 in relation to the payments set out in Section 946 of that Act.	14 days after the return period end.	S956/957 ITA 2007.
Recovery of tax from shareholder.	Section 189 Taxation of Chargeable Gains Act 1992.	Assessment made under Section 189 of the Taxation of Chargeable Gains Act 1992 in relation to Corporation Tax assessed on the company in respect of chargeable gains.	The date on which the Corporation Tax assessed on the company became due and payable.	Tax on company assessed.
Recover excessive payment of tax credit for APs ended on or after 1 April 2010.	Section 1110(1) Corporation Tax Act 2010.	Excessive payment of Tax Credit.	14 days from the date of the assessment.	S 252(1)(b) ASSTS.
Recover incorrect set-off of Tax Credit for APs ended on or after 1 April 2010.	Section 1110(1) Corporation Tax Act 2010.	Incorrect set-off of Tax Credit.	14 days from the date of the assessment.	S 252(1)(b) ASSTS.
Recovery of an over-repayment for APs ended or after 30 June 1999.	Paragraph 52 Schedule 18 Finance Act 1998.	Paragraph 52 Schedule 18 Finance Act 1998.	The date on which the payment being recovered was made to the company.	Tax on company assessed.
Recovery of excess claims to Group Relief	Paragraph 76 Schedule 18 Finance Act 1998	Paragraph 76 Schedule 18 Finance Act 1998	The normal due date for the accounting period(s) in question.	Tax on company assessed.