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 |
|---|---|
| 听 | - Reduce the invalid assessment to NIL |
| 听 | - Set the Manual Issue signal on screen COT120G to prevent COTAX issuing an amended assessment |
| 听 | - 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 |
| 听 | - Enter the details of the assessment you have issued manually |
| 听 | - Set the Manual Issue signal on screen COT120H to prevent COTAX issuing an assessment notice |
| 听 | - 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 |
| 听 | - Facts surrounding the invalid assessment |
| 听 | - AP concerned |
| 听 | - Assessment version numbers involved |