COM11012 - Appeals: appeals work lists: open appeals and informal standovers list (LASO) (Action Guide)
To deal with cases on the ‘Open Appeals and Informal Standovers List’ consider steps 1 - 12 below. The guide is presented as follows
Initial review by Clerical Caseworker
| 1. |
Use Function LASO (Open Appeals and Informal Standovers List) to display the work list |
| 2. |
Filter and sort the list according to the criteria you have been given by Local Management, for example |
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- New cases with either a formal postponement or informal standover
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- Cases under appeal and no postponement or standover
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- Cases under appeal with either an formal postponement or informal standover
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- Cases not under appeal with an informal standover
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- Cases where the B/F date has expired
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New cases with either a formal postponement or informal standover
| 3. |
Use LASO to find cases that have been entered on to the work list since it was last reviewed |
| 4. |
View each case and where a BF date and note has not been made update the work list with |
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- A BF note, this should at a minimum contain the case owners PID
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- A BF date, this should not exceed 3 months from the date of entry
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| 5. |
Where a COTAX note has not been made use Function NOTE (Case Notes) to record either ‘Formal SO’ or ‘Informal SO’ along with the APE, the case owner’s and manager’s PIDs and a short explanation for the postponement or standover |
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Note:
- Where the tax has been informally stoodover and there is firm evidence to suggest that the informal standover will be cleared within 3 months then there is no need to make a COTAX note
- A COTAX note is not required for penalty charges unless there is good reason to do so
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Case under appeal and no postponement or standover
| 6. |
For cases with an open appeal but no postponement or standover, check each record to see if the appeal is working with the Decision Maker (Word 29KB) or has been referred to the Tribunal (Word 34KB) |
| 7. |
Where NOTE does not show the Decision Maker’s name, identify who dealt with the appeal and contact them to take the appropriate action to update the record |
| 8. |
If the appeal is working with the Decision Maker |
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- Consider the issue of SA636 (Deemed Determination Letter: Decision Maker / Reviewer) and clear the appeal in Function HAPP (Handle Appeal)
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- Contact the Decision Maker for an update on the case
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| 9. |
If the appeal has been referred to the Tribunal, enter a BF date and suitable BF note to help you keep track of the case until it is cleared |
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Note: COTAX will automatically delete the case from the work list when the appeal is settled |
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Cases under appeal with either a formal postponement or informal standover
| 10. |
Carry out steps 3 to 6 to ensure the appeal is still working with the Decision Maker |
| 11. |
Ensure that the postponement or standover is being actively managed by following the action guide at COM10121 |
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Cases not under appeal with an informal standover
| 12. |
Ensure that the informal standover is being actively managed by following the action guide at COM10121 |
