COM101030 - Penalties: penalty determinations: copy of determinations
If, exceptionally, you need a paper copy of a penalty determination you can take a screen print of it using Function DPEN (Display Penalty Determination).
You may need a paper copy, for example
- In an enquiry case
Or
- To provide a copy of the determination for an agent
The screen print generated is not strictly a copy of the issued determination. It is a record of the data held on COTAX record. However, it is prima facie evidence that COTAX issued a notice
- Containing the figures shown on it
- To the company on the date indicated
You can present a screen print to the Tribunal (Word 34KB) at an appeal hearing, or provide one in response to any request for a copy of a determination from the company or the agent.
- (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
For a list of functions to use in particular situations, see COM101031.
