COM10033 - Appeals: handling appeals and postponements: appeals received in Accounts Office (Action Guide)

To deal with appeal or postponement correspondence, consider steps 1 - 11 below. The guide is presented as follows


Telephone calls Steps 1 - 2
Appeals and postponement applications - general Steps 3 - 5
AP is LA, PLA or LA-ENF Step 6
AP is RFI, PRFI or Auto Steps 7 - 10
Complaints Step 11

Telephone calls

1. When a caller disputes the amount of tax or penalty charged
 
  • Advise the caller to write to the responsible office to make an appeal
 
  • Send a report of the call to the responsible office with
 
    • Form AOC385 - Accounts Office (Cumbernauld)
 
  • Use Function RSUS (Record / Amend Suspension) to record a suspension Type 11 effective for 60 days
2. When a call relates to an interest objection
 
  • Obtain and list full details of the objection in the telephone call report
 
 
  • Use Function RSUS to suspend the charge for 14 days Type 07
 
  • Deal with the objection in accordance with the guidance at COM82000 onwards

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Appeals and postponement applications - general

3. When you receive a communication that appears to constitute an appeal or a request for postponement
 
  • Use Function VPPD (View Payment and Posting Details) to confirm
 
    • The charge has not been cleared
 
    • The charge has not been amended recently by a revised assessment or amendment or postponement
 
    • The present status of the AP
4. If the AP status is LA,LA-ENF (Word 27KB) or PLA
 
  • Go to Step 6
5. If the AP status is RFI, PRFI (Word 28KB) or Auto
 
  • Go to step 7

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AP is LA, PLA or LA-ENF

6. If the AP is LA, PLA or LA-ENF
 
  • Use Function RSUS to suspend the amount disputed for 28 days using suspension type number 11
 
  • Send copies of the correspondence to
 
    • The responsible office with form AOC385
 
    • The Debt Management office or other office holding the charge, with form AZ6

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AP is RFI, PRFI or Auto

7. When the AP status is RFI, PRFI or Auto
 
  • Use Function VPPD to confirm that the amount disputed is still collectible
 
  • Use Function DSUS (Display Suspension History) to confirm if previous suspensions have been recorded for potential appeals
 
  • If you are in doubt over the present position or if it appears the responsible office may have dealt with the objection
 
    • Contact the responsible office to discuss the case
8. When the disputed amount of tax or penalty is collectible
 
  • Send the correspondence or report to the responsible office with form AOC 385 - Accounts Office (Cumbernauld)
 
  • Use Function RSUS to suspend the amount due for 60 days type 11
9. When the suspension covers only part of the collectible amount
 
  • Do not alter the next action unless the case circumstances suggest the normal next action is inappropriate
10. When no tax or penalty is collectible
 
  • Do not record a suspension
 
  • Send the correspondence to the responsible office with form AZ20

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Complaints

11. All complaints received must be dealt with immediately. When you receive correspondence which includes a complaint regarding actions by HM Revenue & Customs
 
  • Use Function RAPP (Revise AP Pursuit) to make the case RFI to prevent the automatic issue of demands on a particular AP or PRFI to prevent the issue of automatic demands on all APs, as appropriate
 
  • Refer the papers to your line manager immediately

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