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) for help(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

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