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HMRC internal manual

COTAX Manual

HM Revenue & Customs
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Penalties: penalty determinations: reissuing determinations

Reissue of determinations already issued

You can request the reissue of a penalty determination using function RPEN (Request Reissue Of Penalty Determination) where, for example, one is returned undelivered by Royal Mail.

You should not attempt to reissue penalty determinations other than by using function RPEN.

Suppressed output is not issued, so it cannot be re-issued using RPEN.

Retain any notices returned by Royal Mail

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Issue of determinations made but not issued because address RLS

If the RLS signal was set on the COTAX record when a penalty determination was prepared, COTAX automatically issues it when a new address is entered. You cannot use function RPEN until the determination has been issued.

You cannot use functions PPEN or RPEN to produce a duplicate determination when, for example, a company acknowledges receipt but has subsequently mislaid the notice. In these circumstances, you should provide a copy determination by using the [Print] button in function DPEN (Display Penalty). COM101030 has further information.

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