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HMRC internal manual

COTAX Manual

HM Revenue & Customs
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CT Pay and File: appeals and postponements: appeals against loss determinations

You handle appeals against loss determinations for a CT Pay and File AP outside COTAX.

Sections 41A(6) and 41B(3) TMA1970 apply the assessment appeals legislation in Section 31 TMA 1970 to loss determinations and directions. The caseworker must consider and settle these appeals in the same way as appeals against assessments.


  • COM154012 for a list of forms relevant to this subject
  • COM154015 for legislation applying to this subject.