COM154010 - CT Pay and File: appeals and postponements: appeals against loss determinations

You handle appeals against loss determinations for a CT Pay and File AP outside COTAX.

Sections 41A(6) and 41B(3) TMA1970 apply the assessment appeals legislation in Section 31 TMA 1970 to loss determinations and directions. »Ê¹ÚÌåÓýapp caseworker must consider and settle these appeals in the same way as appeals against assessments.

See:

  • COM154012 for a list of forms relevant to this subject
  • COM154015 for legislation applying to this subject.