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HMRC internal manual

COTAX Manual

Penalties: penalty determinations: copy of determinations

If, exceptionally, you need a paper copy of a penalty determination, you can use the [Print] button in function DPEN (Display Penalty Determination) to produce one.

The print generated is not strictly a copy of the issued determination, but a record of the data held on the COTAX record. However it is, on the face of it, evidence that COTAX issued a notice to the company on the date shown containing the figures shown on it.

You can present a screen print to the Tribunal at an appeal hearing, or provide one in response to any request for a copy of a determination from the company or the agent.

See COM101031 for a list of functions to use in particular situations.