Corporation tax assessments are made on the COTAX system.

However COTAX does not allow for non-standard assessments and these are raised on, Corporation Tax Assessing (CTA).

New codes (schedule code 09; section code 90) in CTA identify these assessments.

Schedule Code 09 and Section Code 90 cover the following non-standard assessments

S30 TMA1970 (for APE up to and including 30/06/1999)

Para 52 S18 FA1998 (for APE 01/07/1999 and onwards)

Para 76 S18 FA1998 (for APE 01/07/1999 and onwards)

S346 ICTA1988

S347 ICTA1988

S189 TCGA1992

S190 TCGA1992.

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