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HMRC internal manual

COTAX Manual

HM Revenue & Customs
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Penalties: penalty determinations: determination references

Each version of a penalty determination, whether main, amended or further, has a unique reference. This reference number appears in the format 99/99. The first part is the penalty number and the second part the version number.

COTAX gives the first penalty determination made on a company the penalty number 01 and the version number 01 (01/01).

The penalty number increases by one for each:

  • penalty determination of a new type for the same specified period, which means tax-related and flat-rate penalties have different penalty numbers
  • penalty determination for a new specified period.

The version number increases by one for each new or amended penalty determination of the same type for the same specified period.

The link is with specified periods, not with APs. See COM101050 for more information.

See example 1 (Word 35KB) and example 2 (Word 45KB).

See COM101011 for legislation applying to this subject.