COM10060 - Appeals: handling appeals and postponements: determination of appeal

Appeals are determined either by

• Agreement between the Decision Maker (Word 28KB) and the company

• Reference to the Tribunal (Word 34KB) 

Alternatively or in addition, once they have sent an appeal to HMRC the company may either

• Have a review (whether by accepting our offer or by requesting a review) (ARTG4000+)

• Notify the appeal to the Tribunal (ARTG2400+)

For general information on appeals and postponements see the Appeals, Reviews and Tribunals Guidance (ARTG) Manual.

If the determination of the appeal

• Alters the tax charged, you use Function RAMA (Record / Amend Assessment) for a CTSA AP and Function PAST (Prepare Full Assessment) to revise the assessment for a CT Pay and File AP
• Alters the penalty charged, you use Function PPEN (Prepare Penalty Determination) to revise the penalty

In each of these functions there is a facility to

• Indicate that the appeal is determined and that you want COTAX to add the appropriate appeal determination message on the amended notice
• Add a ‘free format’ message if you wish

If the appeal against an assessment, amendment or penalty determination is withdrawn or settled, but there is no amendment required to the assessment or penalty

• You do not use Function RAMA, PAST or PPEN
• You must use Function HAPP (Handle Appeal) instead to record the determination of the appeal on COTAX and to release any postponed or stoodover amounts for collection.

When you use Function HAPP to note the settlement of an appeal on the COTAX record, it

• Automatically releases for collection any amounts postponed or stood over

• Does not issue a notice of appeal determination

You must therefore write to the company or its agent confirming the appeal determination.

For a list of functions to use in particular situations, see COM10061.

For legislation applying to this subject, see COM10062.