COM101110 - Penalties: penalty determinations: reissued determinations
Reissue of determinations already issued
You can request the reissue of a penalty determination using Function RPEN (Request Reissue Of Penalty Determination).
You may want to reissue a penalty determination if one is returned undelivered by the Royal Mail. When the link from Companies House automatically amends the address in COTAX, the case will appear on a work list so you can use Function RPEN to reissue the notice of determination to the new address showing a revised date of issue.
Notes:
1. |
You should not attempt to reissue penalty determinations other than by using Function RPEN |
2. |
Suppressed output is not issued, so it cannot be re-issued using RPEN |
Retain any notices returned by the Royal Mail.
Issue of determinations made but not issued because address RLS
You do not request the reissue of a penalty determination where one was made for a case that was already noted RLS on COTAX record because COTAX will
- Not have issued the determination at the time of preparation
Note: You cannot use Function PPEN 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, as described in subject 'Copy Of Determinations' (COM101030).
For a list of functions to use in particular situations, see COM101031.
