| Stage | Who | Action |
| 1 | Review officer - on
receipt of a request for a review/appeal |
- Contact the CAT for full case history
file.
- Complete the form at
APD14300 and send this to CCU.
- Retain a copy in the aircraft operators
file.
- Follow the notes on completion of part 6
of this form (also to be found at
APD14300).
- Notify the CAT and the Transport Taxes
Team of the final outcome.
|
| 2 | Central Collection Unit
(CCU) |
- Set the appeals indicator. If the amount
of APD relating to the review/appeal is to remain unpaid until the
outcome is finalised (see G5-8 Excise and Customs Appeals), then
the appeals indicator will inhibit the issue of penalties/interest
which relate to the review/appeal.
- Allocate each review/appeal with a
reference number.
- Notify the review officer of the reference
number on the tear off slip of the form at
APD14300.
|
| 3 | Review Officer
|
- Note the reference number and refer to
this number at all times when contacting CCU/CAT about the
review/appeal.
- Notify CCU/CAT at each stage of the
review/appeal.
|
| 4 | Review officer - once a
decision has been made |
- Notify the aircraft operator of their
decision in writing within 45 days of the department receiving the
request.
- If the decision results in all or part of
an officer’s assessment being withdrawn (refer to
APD7330 for procedure), ensure that the
necessary amendment is made to the operator’s account before
the appeals indicator is lifted.
- If the decision results in the withdrawal
of a penalty or prime assessment, do not lift the appeals indicator
until the necessary accounting adjustments have been made.
- Submit an instruction authorising CCU to
lift the appeals indicator including the:
- appeals reference number;
- trader name and APD registration
number;
- accounting period(s) the adjustment is
for;
- amount of the relevant adjustment;
- countersignature within the limits in
APD12000.
|
| 5 | Review officer – if
we lose the appeal at tribunal |
- Contact the Transport Taxes Team, the CAT
and the Solicitors Office before withdrawing the assessment/penalty
to confirm that we will not appeal against the judgement.
|
