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HMRC internal manual

COTAX Manual

HM Revenue & Customs
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Appeals: handling appeals and postponements: postponement creating overpayment

A company may ask you to formally postpone more tax than the amount unpaid. If you use function HAPP (Handle Appeal) to record the postponement, COTAX recognises that the company has paid more than the remaining liability and there is a potential overpayment.

When this happens a message appears on screen saying ‘This will create an overpayment that will be listed on the overpayments work list LOPD - inform the inspector’.

You only see this message if there is no informal standover present on the AP.

You can only make the AP overpaid if you cancel any informal standover before formally postponing the tax.

Refer the case to a decision maker. If he or she advises you to proceed with function HAPP (Handle Appeal), COTAX does not repay automatically and puts the case on LOPD (Overpayments Review List) for review.


  • COM126000 and COM140000 onwards for more information about the LOPD work list
  • COM10111 for a list of functions to use in particular situations.