They sit at two different levels, and SDS Manager is explicit about this in the product itself (the "Risk Evaluation" and "COSHH assessments" pages each open with a short explainer banner covering exactly this):
1 Risk Evaluation — substance-level
One Risk Evaluation per SDS (see how do I create one), reusable across every job that uses that chemical. It records the inherent hazards, recommended controls, and PPE for the substance itself — build these once as a substance library.
2 COSHH Assessment — activity/job-level
One COSHH Assessment per job or task (shown inside the product as a Job Procedure). It pulls hazard data straight from the Risk Evaluations linked to it and adds the activity-specific exposure, controls, training, and emergency information COSHH actually requires for that job.
In short: chemicals get evaluated once, here; each job that uses those chemicals gets its own COSHH Assessment, which reuses that evaluation instead of duplicating the hazard data.
Plan requirements differ between the two: Risk Evaluation unlocks on Premium once your library reaches 5 SDSs (available immediately on Pro/Enterprise, no threshold); COSHH Assessments require Pro or higher regardless of library size. Neither is included on Free or Basic. See the plan comparison for details.

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