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HMRC internal manual

COTAX Manual

Appeals: handling appeals and postponements: determination of appeal

Appeals are determined either by agreement between the decision maker and the company or by reference to the Tribunal.

Once they have sent an appeal to HMRC, the company may either:

  • have a review, whether by accepting our offer or by requesting a review (ARTG4000 onwards) or
  • notify the appeal to the Tribunal (ARTG2400 onwards).

For general information on appeals and postponements, see the Appeals, Reviews and Tribunals Guidance (ARTG) manual.

If the determination of the appeal alters the tax charged, you use function RAMA (Record / Amend Assessment) to revise the assessment. If it alters the penalty charged, you let COTAX issue it automatically or use PPEN (Prepare Penalty Determination) to revise it.

In each of these functions there is a facility to indicate that the appeal is determined and that you want COTAX to add the appropriate appeal determination message on the amended notice and you can add a free format message.

If the appeal against an assessment, amendment or penalty determination is withdrawn or settled but there is no amendment required to the assessment or penalty, you must not use RAMA, but instead use function HAPP (Handle Appeal) to record the determination of the appeal on COTAX and to release any postponed or stoodover amounts for collection.

If you don’t use HAPP, HMRC cannot pursue outstanding amounts through the normal procedures for collecting tax.

When you use HAPP to note the settlement of an appeal on the COTAX record, it automatically releases for collection any amounts postponed or stood over, but does not issue a notice of appeal determination.

You must therefore write to the company or its agent confirming that the appeal is determined.


  • COM10061 for a list of functions to use in particular situations
  • COM10062 for legislation applying to this subject.