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HMRC internal manual

COTAX Manual

HM Revenue & Customs
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Appeals: handling appeals and postponements: appeals against discovery determinations (Action Guide)

To handle an appeal in respect of a discovery determination, consider steps 1 - 3 below.

1.  When you receive an appeal against a discovery determination:

  • connect the appeal with the file or papers
  • use function NOTE to record that an appeal has been received.
  1.  Acknowledge the appeal if that is your local office practice.

3.  Pass the file or papers to the caseworker handling the case.