COM23151 - Assessing: CTSA assessments: recording a self assessment (Action Guide)
To record a self assessment, consider steps 1 - 17 below. The guide is presented as follows.
| Action | Steps |
|---|---|
| Identifying cases with a captured return but no recorded self assessment | Steps 1 - 3 |
| Carry back captured on this return or DTR carry back present on return | Step 4 |
| Return received more than 6 years after the APE | Steps 5 - 7 |
| Revenue determination with claim for this AP | Step 8 |
| Informal discharge or manual remission on AP | Steps 9 - 11 |
| Tonnage Tax case | Step 12 |
| Assessment awaiting issue | Step 13 |
| CIS not applicable after 5 April 2002 | Step 14 |
| Oil Tax | Step 15 |
| Recording the self assessment | Step 16 |
Identifying cases with a captured return but no recorded self assessment
1. Use function EFRL (E-Filed Return List) to see cases where a return has been received through the CT Online Service but no self assessment has been recorded automatically or use function RSAW (Record SA List) to see cases where a return has been logged and captured but no self assessment has been recorded.
2. Establish why the self assessment was not recorded automatically by using the [View] button to see details of the case.
3. Take the appropriate action below before recording the self assessment.
NB: Occasionally in very rare circumstances there are entries that appear on the worklist that are older than the correction time limit of 9 months and 1 day. In most cases the RSAW entry will relate to an incorrectly completed return. The appropriate action in this situation is to correct the return so the assessment can be entered onto COTAX .
Carry back captured on this return or DTR carry back present on return
4. If a carry-back has been captured on the return, use the ‘record a self assessment’ option in function RAMA to record the self assessment and give effect to the carry-back.
If the carry-back relates to a later AP for which the company has not yet submitted a return, you must exclude the relief, correct the return and write to the company to explain why you have done so.
Return received more than 6 years after the APE {#}
5. The CT Online Service will permit a return to be submitted more than 6 years after the end of an AP. But all such returns will appear on RSAW as the time limit 4 year for making a self-assessment had expired.
However where a determination has been made for the accounting period in question then in accordance with Para. 40(3), Sch.18 FA 1998 a return does not supersede that determination if it is delivered more than 3 years after the power to make a determination arises or more than 12 months after the determination is made, whichever is the later.
6. Use the ‘record a self assessment’ option in function RAMA (Record / Amend Assessment) to record the self assessment.
7. At the end of RAMA, review the penalty position and decide whether to allow COTAX to amend the tax-related penalty automatically or use function PPEN (Prepare Penalty Determination).
Revenue determination with claim for this AP
8. These cases are likely to be rare. If the self-assessment was not recorded automatically because of claims present on a revenue determination on the AP, you must ensure the claim is recorded on the assessment when working the entry. For example a loss carry back or an S455 repayment claim.
Informal discharge or manual remission on AP
9. A revenue determination has been made on the AP and subsequently informally discharged or manually remitted before the return was received. These cases are likely to be rare.
Confirm that you are viewing the correct AP record.
10. If a manual remission is present:
- ask an officer in the Debt Management office to use function RREM (Record Remission) to cancel the whole amount of the original remission by posting a minus remission onto the company record
- use function VPPD (View Payment and Posting Details) to confirm that the remission has been cancelled
- use the ‘record a self assessment’ option in Function RAMA (Record / Amend Assessment) to record the self assessment.
11. If an informal discharge is present, the liability for the AP should have been included in an investigation contract settlement.
If so:
- do not record the self assessment
- use function URTN (Unlog Return) to unlog the return
- review any penalty determination that may have been issued
- enter a note of your actions in the MS104 (CTSA) accounts folder.
If not and the informal discharge was made in error:
- use function RINF (Record Informal Discharge) to reinstate the liability
- use function RAMA to record the self assessment.
Tonnage Tax case
12. If the return contains an entry relating to Tonnage Tax, use the ‘record a self assessment’ option in function RAMA (Record / Amend Assessment) to record the self assessment.
Assessment awaiting issue
13. If an assessment is awaiting issue on this AP you need to:
- use function DASS (Display Assessment Details) to see what is awaiting issue
- use function RAMA the following day to record the self assessment.
CIS not applicable after 5 April 2002
14. This scenario is exceptional and the return must be a paper CT600 Version 1 as a CIS entry cannot be made using the CT Online Service. If the AP starts after 5 April 2002 and the return contains a claim for Construction Industry tax deductions, you need to record the self assessment without giving relief for the deduction.
Use the ‘correct a return’ option in function RAMA (Record / Amend Assessment) and enter a free format message to advise the company that they must contact their PAYE office regarding the relief.
Oil Tax
15. An amount has been entered as a ‘ring fence CT included amount’ but the responsible office for the case is not an Oil Taxation Office.
Transfer the record to an Oil Taxation Office. The case will appear on the work list in that office.
Recording the self assessment
16. When you have taken the necessary action to enable you to record the self assessment using function RAMA, COTAX:
- displays the details captured from the company’s return. You can accept or correct those entries
- asks you to confirm the assessment details.
If you accept the captured entries, COTAX records the self assessment.