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HMRC internal manual

COTAX Manual

Appeals: handling appeals and postponements: functions: penalty determinations - appeals

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
  • handle appeals against an assessments or amendment and penalties
  • record postponement applications and informal standover and
  • issue acknowledgement. HAPP (Handle Appeal)  
      To make or amend a penalty determination. PPEN (Prepare Penalty Determination)
      To cancel a suspension set by the Debt Management Office or the CT Unit Cumbernauld. RSUD (Cancel Suspension)
      To view details of appeals recorded including amounts stood over and notifications issued. VAPP (View Appeals)