COM10043 - Appeals: handling appeals and postponements: appeals received in debt management office (Action Guide)


To deal with an appeal in a Debt Management office, consider steps 1 - 15 below. The guide is presented as follows

Request for postponement of return charge
Objection to interest charge
Appeals received locally
Suspensions
Suspension not appropriate 

These procedures do not refer to cases where an MS134 is held. For information about these cases see section ‘Automatic And Clerical Pursuit’ in business area ‘Pursuit’

Request for postponement of return charge

1. For a CT Pay and File AP when you receive a claim that the return charge will be covered by a relief or repayment arising from another AP
 
  • Tell the company or agent that interest may accrue on the unpaid tax to the normal due date of the AP providing the relief or repayment
 
  • Do not record a suspension on any AP
 
  • Refer the enquiry to the responsible office who will consider amending the return charge

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Objection to interest charge

2. When you receive an objection to an interest charge
 
  • Follow the guidance in section ‘Interest Objections And Amendments’ in business area ‘Interest’

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Appeals received locally

3. If you receive a verbal appeal, either in person or by telephone
 
  • Explain that the appeal must be submitted in writing to the responsible office
4. When you receive written communication from the company or agent which constitutes an appeal
 
  • Use Function VPPD (View Payment and Posting Details) to find APs with a status of ‘Working’ on screen COT215B
5. For each AP with a status of ‘Working’ which is being appealed against
 
 
    • When the Pursuit Status is ‘Suspended’ go to Step 8
 
    • Otherwise follow Steps 6 and 7
6. If there are no charges working locally
 
  • Send the correspondence to the responsible office
7. If one or more of the charges are working locally and
 
  • The Pursuit Status is LA-ENF
 
    • Treat as a late claim for relief. For more information see the Recovery Manual at REC4804
 
  • The Pursuit Status is not LA-ENF
 
    • Consider suspension if appropriate

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Suspensions

8. If further suspension is appropriate
 
  • Use Function RSUS (Record / Amend Suspension) to
 
    • Make the suspension effective for 56 days
 
    • Record the suspension type as 11
 
    • Suspend only the amount claimed as being under appeal
 
  • If there is more than one appeal for a particular AP, for example tax and penalties
 
    • Record a separate suspension for each appeal
 
  • Send completed Form C52D to the responsible office
9. Update IDMS to
 
  • Note the issue of the form
 
  • B/F for a reply from the responsible office
10. To cancel a suspension at any time whilst it is in force
 
  • Use Function RSUS

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Suspension not appropriate

11. When you decide that collection should not be suspended and you can answer the query raised
 
  • Write to the company or agent
 
    • Answering the query
 
    • Requesting payment
 
    • Explaining that penalties may be charged (only when the return is outstanding)
 
    • Point out that interest is accruing on collectible tax
 
And
 
    • Give notice of the next action
12. When the appeal is not in writing
 
  • Advise the company or agent
 
    • To write at once to the responsible office giving full details of the grounds of appeal
 
    • That tax remains payable unless the responsible office advises otherwise
 
    • That penalties may be charged (only where the return is outstanding)
 
And
 
That interest is accruing on collectible tax
13. When you receive a written appeal
 
  • Send the correspondence to the responsible office with form C52D
 
  • Note the issue of the form C52D and B/F for a reply using IDMS
 
  • Write advising the company
 
    • You have sent the correspondence to the responsible office
 
    • To contact the responsible office at once
 
    • The outstanding liability remains payable, unless the responsible office advises otherwise
 
    • Penalties may be charged (only when the return is outstanding)
 
And
 
    • Interest is accruing on collectible tax
14. When there has been a previous standover and release or an earlier suspension posting
 
  • Do not suspend collection
 
  • Send a copy of the correspondence to the responsible office under cover of form C52D
 
  • Advise the company that you have referred the matter to the responsible office
 
  • Note the issue of form C52D and B/F for a reply using IDMS
15. When the appeal has apparently been dealt with already
 
  • Reply appropriately to the company
 
  • Proceed with collection

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