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HMRC internal manual

COTAX Manual

HM Revenue & Customs
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Appeals: handling appeals and postponements: functions: assessment appeals in responsible CT office

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
  • record appeals against an assessment or amendment and penalties
  • record postponement applications
  • record informal standovers and
  • issue appeal / postponement acknowledgements. HAPP (Handle Appeal)  
      To see a work list of all open appeals and informal standovers. LASO (Open Appeals and Informal Standovers List)
      To cancel a suspension. RSUD (Cancel Suspension)