Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Company Taxation Manual

HM Revenue & Customs
, see all updates

CTSA: penalties for late returns: determination: postponement provisions not applicable

The postponement provisions of TMA70/S55 do not apply to penalty determinations. Following an appeal no amount of the penalty determination is payable until the appeal is determined.

When an appeal is recorded against a penalty determination COTAX automatically stands over all of the penalty.