COM10013 | Appeals: handling appeals and postponements: appeals against discovery determinations (Action Guide)
From HM Revenue & Customs · COTAX Manual
To handle an appeal in respect of a discovery determination, consider steps 1 - 2 below.
1. When you receive an appeal against a discovery determination use function NOTE to record that an appeal has been received.
2. Send an email to the enquiry officer, attaching the appeal received against the discovery determination.