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Contents

Official guidance
COTAX Manual

COM101000 · Penalties: penalty determinations

  • COM101001 · Introduction
  • COM101010 · Appeals
  • COM101020 · COTAX support
  • COM101030 · Copy of determinations
  • COM101040 · Determination references
  • COM101050 · Making penalty determinations
  • COM101060 · Multiple penalties on a single notice
  • COM101070 · Normal charging policy
  • COM101080 · Notices of penalty determination
  • COM101090 · Action required to prevent repayment and penalty issue on the same day
  • COM101100 · Penalty inhibition signals
  • COM101110 · Reissuing determinations
  • COM101120 · Return periods
  • COM101130 · Review of penalties
  • COM101140 · Superseded accounting periods
  • COM101150 · Time limits
  • COM101081 · Forms
  • COM10101 · Appeals: handling appeals and postponements: forms: penalty determinations - appeals
  • COM10102 · Appeals: handling appeals and postponements: functions: penalty determinations - appeals
  • COM10103 · Appeals: handling appeals and postponements: legislation: penalty determinations - appeals
  • COM10111 · Appeals: handling appeals and postponements: functions: postponement creating overpayment
  1. Penalties: penalty determinations: contents
  2. Penalties: penalty determinations: copy of determinations

COM101030 | Penalties: penalty determinations: copy of determinations

From HM Revenue & Customs · COTAX Manual

If, exceptionally, you need a paper copy of a penalty determination, you can use the [Print] button in function DPEN (Display Penalty Determination) to produce one.

The print generated is not strictly a copy of the issued determination, but a record of the data held on the COTAX record. However, it is, on the face of it, evidence that COTAX issued a notice to the company on the date shown containing the figures shown on it.

You can present a screen print to the Tribunal at an appeal hearing, or provide one in response to any request for a copy of a determination from the company or the agent.

See COM101031 for a list of functions to use in particular situations.

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