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HMRC internal manual

COTAX Manual

CT Pay and File: assessments: loss determinations (S41 TMA 70): appeals and time limits

Because of the time limits shown below, you are rarely in a position to accept an appeal against a loss determination or direction. This guidance is included for information.


You cannot use COTAX to deal with an appeal against a loss determination or direction for a CT Pay and File AP.

Clerical staff should acknowledge an appeal in writing and pass the file or papers to a caseworker.

S41A (6) for determinations and S41B (3) TMA 1970 for directions, apply the appeals legislation in S31 TMA 1970 to loss determinations and directions made for CT Pay and File APs. For more information about appeals see COM10000 onwards.

Time Limits

S41C TMA 1970 allows a determination or a direction to be made up to 6 years from the end of the CT Pay and File AP to which the determined amount relates. This limit is distinct from the time limits allowed for making claims in respect of the amounts determined.

When a caseworker discovers that a determination is excessive due to the fraudulent or negligent conduct of a company, they can make a direction to recover the excess. The direction to recover the excess can be made at any time not later than twenty years from the end of the CT Pay and File AP for which the determination was made.

See COM152013 for legislation applying to this subject.