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HMRC internal manual

COTAX Manual

CT Pay and File: appeals: handling appeals and postponements: appeals against loss determinations (Action Guide)

To handle an appeal in respect of loss determination, consider steps 1 - 3 below.

1. When you receive an appeal against a loss determination:
  * connect the appeal with the file or papers
  * use function NOTE to record that an appeal has been received.
2. Acknowledge the appeal if that is your local office practice.
3. Pass the file or papers to the caseworker handling the case.