COM10105 - Appeals: handling appeals and postponements: appeal against penalty determination (Action Guide)

To deal with an appeal against a penalty determination, consider steps 1 - 8 below. The guide is presented as follows


Receipt of appeal Steps 1 - 2
Late appeals Steps 3 - 5
Suspensions Steps 6 - 8

Receipt of appeal

1. When you receive an appeal against a penalty determination
 
2. If the Decision Maker accepts the appeal
 
  • Use Function HAPP to record the appeal on COTAX and change the appeal status to ‘Open’. Any penalty charged but currently unpaid will be automatically stood over
 
  • Identify the case owner who must then actively manage the standover, see COM10120 for further guidance on this subject

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Late appeals

3. If you receive a late appeal against a penalty determination
 
  • Use Function HAPP (Handle Appeal) to stand over the unpaid tax informally
 
  • Refer it to the Decision Maker dealing with the case (see ARTG2240)
4. If the Decision Maker accepts the late appeal use Function HAPP (Handle Appeal) to
 
  • Reduce the informal standover to nil
 
  • Change the appeal status to ‘Open’
 

Note: doing that will automatically standover any penalty charged but currently unpaid
 
  • Identify the case owner who must then actively manage the standover, see COM10120 for further guidance on this subject
5. If the Decision Maker rejects the late appeal, they will write to the company explaining why and telling them to apply to the Tribunal (Word 34KB) to consider their request if they want to take matters further (ARTG2240).
  Where the appeal is refused by the Tribunal, or it is withdrawn
 
  • Use Function HAPP to change the appeal status to ‘By determination’ or ‘Withdrawn’ as appropriate
 

Note: doing that will automatically release any stood over penalty charged but currently unpaid for pursuit

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Suspensions

6. When a case is suspended by the Accounts Office or the Debt Management office, the correspondence is passed to the responsible office with a covering form AOC385 or C52D
7. If the appeal is acceptable
 
  • Use Function HAPP to change the appeal status to ‘Open’
 
  • Identify the case owner who must then actively manage the standover, see COM10120 for further guidance on this subject
 

Note: The suspension will be cleared automatically
8. If the appeal is not acceptable
 
  • Use Function RSUD (Cancel Suspension) to cancel the suspension
 
  • Send an explanation to the company or agent and reply to the AOC385 or C52D

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