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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  • COM101140 · Superseded accounting periods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: reissuing determinations

COM101110 | Penalties: penalty determinations: reissuing determinations

From HM Revenue & Customs · COTAX Manual

Reissue of determinations already issued

You can request the reissue of a penalty determination using function RPEN (Request Reissue Of Penalty Determination) where, for example, one is returned undelivered by Royal Mail.

You should not attempt to reissue penalty determinations other than by using function RPEN.

Suppressed output is not issued, so it cannot be re-issued using RPEN.

Retain any notices returned by Royal Mail

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Issue of determinations made but not issued because address RLS

If the RLS signal was set on the COTAX record when a penalty determination was prepared, COTAX automatically issues it when a new address is entered. You cannot use function RPEN until the determination has been issued.

You cannot use functions PPEN (Prepare Penalty Determination) or RPEN to produce a duplicate determination when, for example, a company acknowledges receipt but has subsequently mislaid the notice. In these circumstances, you should provide a copy determination by using the [Print] button in function DPEN (Display Penalty). COM101030 has further information.

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

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