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Contents

Official guidance
COTAX Manual

COM10000 · Appeals: handling appeals and postponements

  • COM10001 · Introduction
  • COM10010 · Appeals against discovery determinations
  • COM10013 · Appeals against discovery determinations (Action Guide)
  • COM10030 · Appeals received in HMRC Payments
  • COM10033 · Appeals received in the CT Unit Cumbernauld (Action Guide)
  • COM10040 · Appeals received in Debt Management office
  • COM10043 · Appeals received in debt management office (Action Guide)
  • COM10050 · Assessment appeals in responsible CT office
  • COM10054 · Assessment appeals in responsible CT office (Action Guide)
  • COM10060 · Determination of appeal
  • COM10063 · Determination of appeal (Action Guide)
  • COM10070 · Informal standover in responsible CT office
  • COM10072 · Informal standover in responsible CT office (Action Guide)
  • COM10100 · Penalty determinations
  • COM10104 · Penalty determinations - appeals (Action Guide menu)
  • COM10105 · Appeal against penalty determination (Action Guide)
  • COM10106 · Flat-rate penalty determination appeals, decision maker (Action Guide)
  • COM10107 · Flat-rate penalty determination appeals, reviewer (Action Guide)
  • COM10110 · Postponement creating overpayment
  • COM10112 · Postponement creating overpayment (Action Guide)
  • COM10120 · Actively managing postponements and standovers
  • COM10121 · Actively managing postponements and standovers (Action Guide)
  • COM100 · Glossary of terms
  • COM1000 · Accounting periods: company accounting periods
  • COM1001 · Accounting periods: company accounting periods: introduction
  • COM1010 · Accounting periods: company accounting periods: accounting period records
  • COM1011 · Accounting periods: company accounting periods: posting types
  1. Appeals: handling appeals and postponements: contents
  2. Appeals: handling appeals and postponements: appeals against discovery determinations (Action Guide)

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.

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