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HMRC internal manual

COTAX Manual

Penalties: late delivery of returns: functions

The table below tells you the function or functions to use in particular situations.

For details of how to access any of the COTAX functions, select Index of Functions on the left of the screen.

Situation Function
To set or unset the ‘no penalty required’ signal or the penalty outputs inhibitor. MPEN (Maintain Penalty Signals)
To make or amend penalty determinations. PPEN (Prepare Penalty Determination)
To enter a revised or deferred filing date. RDAC (Record Filing Date Adjustment)