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Contents

Official guidance
COTAX Manual

COM154000 · CT Pay and File: other topics

  • COM154001 · CT Pay and File: appeals and postponements: introduction
  • COM154010 · CT Pay and File: appeals and postponements: appeals against loss determinations
  • COM154018 · CT Pay and File: appeals: handling appeals and postponements: appeals against loss determinations (Action Guide)
  • COM154021 · CT Pay and File: automatic and clerical pursuit: introduction
  • COM154025 · CT Pay and File: automatic and clerical pursuit: investigation case assessments
  • COM154028 · CT Pay and File: automatic and clerical pursuit: investigation case assessments (Action Guide)
  • COM154031 · CT Pay and File: automatic and non-automatic repayments: introduction
  • COM154035 · CT Pay and File: automatic and non-automatic repayments: early repayment, responsible office
  • COM154039 · CT Pay and File: automatic and non-automatic repayments: early repayment, responsible office (Action Guide)
  • COM154040 · CT Pay and File: investigation: introduction
  • COM154045 · CT Pay and File: investigation: contract settlements
  • COM154050 · CT Pay and File: penalties for late delivery of returns: introduction
  • COM154052 · CT Pay and File: penalties for late delivery of returns: companies act extension
  • COM154059 · CT Pay and File APs: penalties for late delivery of returns: deferred filing dates
  1. CT Pay and File: other topics
  2. CT Pay and File: appeals: handling appeals and postponements: appeals against loss determinations (Action Guide)

COM154018 | CT Pay and File: appeals: handling appeals and postponements: appeals against loss determinations (Action Guide)

From HM Revenue & Customs · COTAX Manual

To handle an appeal in respect of loss determination, consider steps 1 - 3 below.

Table shown as recovered text

1. When you receive an appeal against a loss determination: connect the appeal with the file or papers use function NOTE to record that an appeal has been received 2. Acknowledge the appeal if that is your local office practice. 3. Pass the file or papers to the caseworker handling the case.

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