HMRC internal manual

COTAX Manual

COM101031 - Penalties: penalty determinations: functions

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

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 athe bottom of the contents screen.


Situation Function
To check for a specific AP:  
  • filing date
  • assessment details
  • penalty stage reached and charged
  • signals set. DAPD (Display AP Details)  
      To see details of an issued penalty determination. DPEN (Display Penalty Determination)
      To see a work list of cases where you need to consider the issue of a revenue determination. DRNR (Determination Required No Return List)
      To revise APs and set up periods of dormancy and exemption. MAPD (Maintain AP Dates)
      For a particular AP, to:  
  • stop COTAX repaying and / or reallocating money automatically
  • set the clerical interest indicator (CII (Word 32KB)) or set the refer for instruction (RFI (Word 31KB)) signal. MAPS (Maintain AP Signals)  
      To set or unset the no penalty required signal or the inhibit penalty signal. MPEN (Maintain Penalty Signals)
      To see a work list of cases which may require amendment to an already issued penalty determination or need to be reviewed before a penalty determination is issued. PENR (Penalties Requiring Review List)
      To make or amend a penalty determination. PPEN (Prepare Penalty Determination)
  • record or correct a self assessment
  • make or amend a revenue determination
  • record or correct a taxpayer amendment
  • make a revenue amendment
  • make a discovery assessment
  • make a jeopardy amendment
  • issue a closure notice with revenue amendment
  • record a claim. RAMA (Record / Amend Assessment)
  To set the clerical interest indicator (CII) or the LA-ENF (Word 27KB) signal. RAPP (Revise AP Pursuit)
  To charge or amend interest clerically. RMIC (Raise Manual Interest Charge)
  To reissue a penalty determination only when the original is returned RLS or was not received by the company. RPEN (Request Reissue of Penalty Determination)
  To see details of charges, payments and repayments, and a summary of the accounting position for an AP. VPPD (View Payment and Posting Details)