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Each version of a penalty determination, whether main, amended or further, has a unique reference. This reference number appears in the format 99/99. »Ê¹ÚÌåÓýapp first part is the penalty number and the second part the version number.

COTAX gives the first penalty determination made on a company the penalty number 01 and the version number 01 (01/01).

»Ê¹ÚÌåÓýapp penalty number increases by one for each:

• penalty determination of a new type for the same specified period, which means tax-related and flat-rate penalties have different penalty numbers
• penalty determination for a new specified period.

»Ê¹ÚÌåÓýapp version number increases by one for each new or amended penalty determination of the same type for the same specified period.

»Ê¹ÚÌåÓýapp link is with specified periods, not with APs. See COM101050 for more information.

See and .

See COM101011 for legislation applying to this subject.