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HMRC internal manual

COTAX Manual

From:
HM Revenue & Customs
Published
16 April 2016
Updated:
6 June 2025 - See all updates
  1. Back to contents

COM10000 - Appeals: handling appeals and postponements: contents

  1. COM10001
    Introduction
  2. COM10010
    Appeals against discovery determinations
  3. COM10013
    Appeals against discovery determinations (Action Guide)
  4. COM10030
    Appeals received in the CT Unit Cumbernauld
  5. COM10033
    Appeals received in the CT Unit Cumbernauld (Action Guide)
  6. COM10040
    Appeals received in Debt Management office
  7. COM10043
    Appeals received in Debt Management office (Action Guide)
  8. COM10050
    Assessment appeals in responsible CT office
  9. COM10054
    Assessment appeals in responsible CT office (Action Guide)
  10. COM10060
    Determination of appeal
  11. COM10063
    Determination of appeal (Action Guide)
  12. COM10070
    Informal standover in responsible CT office
  13. COM10072
    Informal standover in responsible CT office (Action Guide)
  14. COM10100
    Penalty determinations - appeals
  15. COM10104
    Penalty determinations - appeals (Action Guide menu)
  16. COM10105
    Appeal against penalty determination (Action Guide)
  17. COM10106
    Flat-rate penalty determination appeals - Decision Maker (Action Guide)
  18. COM10107
    Flat-rate penalty determination appeals - Reviewer (Action Guide)
  19. COM10110
    Postponement creating overpayment
  20. COM10112
    Postponement creating overpayment (Action Guide)
  21. COM10120
    Actively managing postponements and standovers
  22. COM10121
    Actively managing postponements and standovers Action Guide)
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