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Contents

Official guidance
COTAX Manual

COM100000 · Penalties: late delivery of returns

  • COM100001 · Introduction
  • COM100010 · Companies act extension
  • COM100020 · Companies requiring special consideration
  • COM100030 · Deferred filing dates
  • COM100060 · Flat-rate penalties
  • COM100070 · Interaction of flat-rate and tax-related penalties
  • COM100080 · Mitigation of penalties
  • COM100090 · Period of determination
  • COM100100 · Reasonable excuse
  • COM100110 · Tax-related penalties
  • COM10011 · Appeals: handling appeals and postponements: forms: appeals against discovery determinations
  1. Penalties: late delivery of returns: contents
  2. Appeals: handling appeals and postponements: forms: appeals against discovery determinations

COM10011 | Appeals: handling appeals and postponements: forms: appeals against discovery determinations

From HM Revenue & Customs · COTAX Manual

The following form is relevant to handling appeals against discovery determinations.

FormDescription
64_4Appeal acknowledgement agreement to postpone payments
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