COM82023 - Interest: interest objections and amendments: receipt of an interest objection (Action Guide)

Interest objection received by Banking Operations

Steps 1 - 4

Interest objection received by the Debt Management Office

Steps 5 - 9

Sending an objection from the Debt Management Office to Banking Operations

Step 10

Interest objection received by the owning office

Step 11

Considering sending an interest objection to the Interest Review Unit

Step 12

Sending an objection from Banking Operations to the Interest Review Unit

Steps 13 - 15

Sending an objection from the Debt Management Office to the Interest Review Unit

Steps 16 - 21

Objection received against Interest Review Units decision

Steps 22 - 24

1.

Use Function RAPP (Revise AP Pursuit) to make the AP RFI

2.

Issue an acknowledgement letter if there will be delay in dealing with the case of over 1 week

3.

Decide if you or the Interest Review Unit (Word 29KB) are to deal with the objection

4.

Consider the interest objection, if appropriate

5.

Use Function RSUS (Record / Amend Suspension) to suspend collection

• Record the suspension 'Type' code as ‘7

• Suspend the total amount of the interest charge

6.

Issue an acknowledgement letter if there will be delay in dealing with the case of over 1 week

Note: You can see full details of the suspension on Function DSUS (Display Suspension History) on screen COT223C under ‘Description’ as ‘Int Objection’

7.

Use Function VPPD (View Payment and Posting Details) to check the Pursuit Status of the AP

8.

If the Pursuit Status shows ‘CLEARED’

• Use Function DPUR (Display Pursuit Action) to check if the Pursuit Status was previously LA (Word 28KB) or LA-ENF (Word 27KB) or PLA (Word 28KB)

• Use this information to decide which office is to deal with the objection

9.

Consider the interest objection, if necessary

10.

If Banking Operations needs to consider the objection

• Send the objection and any relevant papers to Banking Operations for attention

11.

Send any objection you receive to the Banking Operations office which deals with the company

12.

When considering submitting a case to the Interest Review Unit you should

• Not agree to remit an interest charge and under no circumstances comment on the possible outcome of the objection

• Not reallocate payments to resolve an interest objection unless appropriate and in line with instructions

And

• Normally the tax liability must be paid and the final interest known before the Interest Review Unit can consider a case. Only in exceptional circumstances will a case be taken on at an earlier stage for example where a complaint has been made

Note: The Interest Review Unit Intranet pages can be found by selecting ‘I’ from the ‘A-Z Index’ on the HM Revenue & Customs or the Debt Management & Banking Intranet Home Pages. The Interest Review Unit pages contain

• Additional guidance material

• Help cards

And

• The blank Interest Review Unit submission form

13.

Where you identify a case appropriate for submission tot he Interest Review Unit (IRU), please

• Stop recovery action (if not already done so) on the interest charge(s)

• Prepare an Interest Review Unit interest submission (Word 27KB). A blank submission form can be found on the Interest Review Unit Intranet pages, by selecting ‘I’ from the ‘A-Z Index’ on the HM Revenue & Customs or the Debt Management & Banking Intranet Home Pages

14.

Pass the papers to your supervisor to check the case and, if appropriate,

• Forward the submission with the original papers to the IRU at Cumbernauld

The IRU will

• Vet the case for suitability

• Register accepted cases, tell you the reference and when to expect a reply

• Ask you to tell the objector that the case has been passed to the IRU

• Ask you for additional information / papers where this is necessary

15.

When you receive the case back from the Interest Review Unit the IRU will

• In most cases, tell the objector their decision

• Return your papers under a cover note with a copy of their decision

• Up-date the record to show any remission due

Where any interest remains collectible

• Use Function RSUS (Record / Amend Suspension) to cancel the suspension

• Use Function RAPP (Revise AP Pursuit) to check the next automatic action, if necessary

• Continue collection action for the remaining liability

16.

If the Interest Review Unit (IRU) needs to consider the interest objection

• Stop recovery of the interest charge(s)

• Prepare an Interest Review Unit interest submission form. A blank submission form can be found on the Interest Review Unit Intranet pages, by selecting ‘I’ from the ‘A-Z Index’ on the HM Revenue & Customs or the Debt Management & Banking Intranet Home Pages

17.

Pass the papers to your supervisor to check the case and, if appropriate,

• Forward the submission and the original papers to the IRU at Cumbernauld

The IRU will

• Vet the case for suitability

• Register accepted cases, tell you the IRU reference and when to expect a reply

• Ask you to tell the objector that the case has been passed to the IRU

• Ask you for additional information / papers where this is necessary

18.

For a case working locally B/F appropriately on IDMS

19.

If at the end of the B/F period you have not received a reply from IRU

• Use Function RSUS (Record / Amend Suspension) to suspend collection for a further period

• Send a memo to the IRU asking when the objection will have been considered

• B/F again on IDMS

20.

When you receive the case back from the Interest Review Unit the IRU will

• In most cases, tell the objector their decision

• Return your papers under a cover note with a copy of their decision

• Up-date the record to show any remission due

21.

When you receive the case back from the Interest Review Unit, take appropriate pursuit action for any balance remaining collectible

22.

If the objector contacts you

• Stop recovery action on the interest charge(s) and pass the case back to the Interest Review Unit using the Interest Review Unit submission form

23.

If the objector contacts the IRU

• You may be asked to stop recovery action on the interest charge(s) and may be asked to send your papers to the IRU again

24.

In both circumstances the IRU will let you know their decision and send you a copy of their response (if appropriate)