IHTM38291 - Notices of Determination (NODs): covering letter to be issued with a NOD

To dispense with the need to issue a further letter after the appeal period of 30 days has expired you, as the Debt Management & Banking (DMB) caseworker, should issue a covering letter along the following lines:

"I enclose a notice of determination in respect of monies owed by you to the Crown.

Unless payment is received within 40 days hereof, or you appeal against the notice within the prescribed period, I will have proceedings commenced against you in the County Court.

Any appeal will be heard by the First-tier Tribunal, an independent tribunal."

A copy of the NOD and covering letter should be sent to any agents acting for the taxpayers.

Two copies of the NODs and the covering letters should be retained in a DMB sub-file.