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HMRC internal manual

COTAX Manual

HM Revenue & Customs
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CT Pay and File: appeals and postponements: introduction

You can find guidance on the general principles regarding handling appeals and postponements at COM10001 onwards. This section gives you specific guidance on CT Pay and File accounting periods where that guidance differs from CTSA.

Apart from appeals relating to enquiry procedures, which are dealt with in the Enquiry Manual, a company may appeal against:

  • an assessment
  • a penalty determination
  • a loss determination
  • a caseworker’s decision on a claim.