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HMRC internal manual

COTAX Manual

Appeals: handling appeals and postponements: appeals against discovery determinations

You cannot use COTAX to handle appeals against discovery determinations.

Paragraph 49 Schedule 18 FA 1998 applies the appeal provisions in Paragraph 48 to discovery determinations. The caseworker must consider and settle these appeals in the same way as appeals against assessments.


  • COM10011 for a list of forms relevant to this subject
  • COM10012 for legislation applying to this subject.