Stage Four - Preparing The Submission (AG)

• The claimant has not signed the appeal form TC623 or the letter, go to step 2
   
• The claimant has not provided enough information to determine which decision they are appealing against and why, go to step 2
   
• The appeal has not been made in time or is not supported by HM Revenue & Customs (HMRC), go to step 8

Or, if none of the above apply

• Go to step 2

Return the appeal form or letter to the claimant for the missing information or signature, follow the guidance in Manual Reminder Cycle

Then,

• If the missing information or signature is provided, go to step 3
   

• If the missing information is not provided, go to step 8
   

• If the signature is not provided go to step 7

• Enter the case code and the issue code. This is four characters in length comprising the format – number / number / letter / letter

• The codes relevant to WTC and CTC are

• 53 for CTC appeals

• 54 for WTC appeals

• 55 for WTC penalty proceedings

• 56 for CTC penalty proceedings

• In 2004 / 2005, the case codes for applications to close down an inquiry will be, 57 for WTC and 58 for CTC

• The issue codes are

• CE Conditions of Entitlement

• CC Conditions of Entitlement – Complex

• EC Human Rights Issue

• EX EC Legislation

• LE Late (Extended Back)

• RA Rate of Assessment

• RC Rate of Assessment – Complex

• DQ Disablement Question

• FX Financially Complex

• AA Invalid

Note: It is important that the use of codes DQ or FX is restricted specifically to cases where a medical, disability or financially qualified panel member will be required. The selection of these codes will determine the type of hearing that these cases are allocated to. AA must be used for any case that is not suitable for immediate listing. For example, ‘not duly made’ or ‘unsupported’ late appeals. All other issue codes will result in the case being listed for hearing by a legally qualified panel member sitting alone

• Complete Section 1 – about the appellant with the following

• Title

• Surname

• NINO

• Other number

• Address

• Postcode

• Date of birth

• Male or female

• Representative

• Appointee

• Complete Section 2 – about the appeal as follows

• Tick box 1 if the appeal is accepted by HMRC

Or

• Tick box 2a,b,c,d or e if the appeal is not accepted by HMRC

Note: If ticking box c, enter the date the form TC621 was sent for further information. If ticking box d, enter the date the appeal was returned for a signature

• Complete Section 3 as follows

• Complete the following fields in the format dd/mm/yy

• Date decision notified

• Date appeal made

• Date enquiry form issued (tAS1)

• Only use date linked appeal made in exceptional cases where the same issues are raised in a Child Benefit appeal

• Complex issues involved – tick yes only if the tribunal needs to be specially constituted to deal with a particular issue

• Presenting officer to attend – tick yes if the Tax Credit Office (TCO) requires a presenting officer to attend

• IR requires oral hearing – tick yes if you have requested a presenting officer

• Only tick yes to ‘Potentially harmful medical evidence’ (PHME) if there is medical evidence that must not be shown to the claimant

• Always tick no to ‘PV’ and ‘X-rays’ enclosed

• Please give details – this is for details of PHME

• Expert member required – if complex issues are involved, state the nature of it here

• Any other information – state ‘late appeal accepted’ if you have accepted a late appeal

• Complete your contact details

Note: The submission, including the schedule of evidence, must be the first documents in the bundle and be numbered 1, 2, 3, 4 and so on. The claim form or retrieved image must then follow if appropriate.

Note: Each page of the bundle of documents must be individually numbered, tAS have requested that documents are single sided

• Take a photocopy of the submission and the bundle of documents, one for each of the parties to the appeal

Note: Original documents must not be cut to aid photocopying

• Send a copy of the submission and the bundle of documents to

• tAS regional centre

• The appellant. A form TAS1 and an envelope (addressed to the tAS regional centre) must be sent at the same time

• The appellants representative. A DL/CAP37 must be sent at the same time

And

• In compliance cases, the presenting officer (if one is required to attend)

Then

• File the original documents in a clerical Bf for 4 months

Note: The business partnership agreement between tAS (Northern Ireland) and TCO (NI) differs from that in Great Britain.  Because of this TCO (NI) need only send the original documents plus three copies, or five copies in cases where there is disability question, to tAS who will distribute the copies to the relevant parties

• Enter the claimant’s NINO in the Key Entry Data screen

Note: If you are taken to the Select Application screen, select the appropriate claim version that the claimant has appealed against by double clicking on the entry

• You will be taken to the Select Award screen. Double click on the entry that the appeal has been registered against. It will appear with a ‘O’ for Open or ‘C’ for Closed. You will be taken to the Maintain Appeal screen

• On the Maintain Appeal screen, select the status ‘Awaiting Decision’ from the Appeal Status field drop down list

Note: For Compliance cases, select the status ‘Awaiting Hearing Date’

• Enter the date that the submission was sent for listing in the Date Sent For Listing field
   
• Issue letter DL CAP23 to the claimant

Then

• Use Function MAINTAIN HOUSEHOLD NOTES to record the regional centre the submission was sent to

Notes:

You must follow the guidance in How To Correctly Complete Application And Household Notes when you record the note

And also

Follow the guidance in Maintain Household Notes

• Take no further action

Note: In compliance cases, notify the Claimant Compliance Officer (CCO) decision maker

• File a copy of the documents you have sent to tAS in the clerical BF
   
• Use Function MAINTAIN APPEAL

• Enter the claimant’s NINO in the Key Entry Data screen

Note: If you are taken to the Select Application screen, select the appropriate claim version that the claimant has appealed against by double clicking on the entry

• You will be taken to the Select Award screen. Double click on the entry that the appeal has been registered against. It will appear with a ‘O’ for Open or ‘C’ for Closed. You will be taken to the Maintain Appeal screen

• On the Maintain Appeal screen, select the status ‘Awaiting Decision’ from the Appeal Status field drop down list

• Use Function MAINTAIN HOUSEHOLD NOTES to record the action you have taken

Notes:

You must follow the guidance in How To Correctly Complete Application And Household Notes when you record the note

And also

Follow the guidance in Maintain Household Notes

Then

• Set a clerical Bf date to await the tribunal’s response

• If no response is received by the BF date, contact tAS to determine the status of the referral and, if necessary extend the Bf date

• If tAS accept the appeal, they will inform the TCO and provide sufficient information to process the appeal. Go back to step 1

• If the appeal is not accepted by tAS, use Function MAINTAIN APPEAL

• Enter the claimant’s NINO in the Key Entry Data screen

Note: If you are taken to the Select Application screen, select the appropriate claim version that the claimant has appealed against by double clicking on the entry

• You will be taken to the Select Award screen. Double click on the entry that the appeal has been registered against. It will appear with a ‘O’ for Open or ‘C’ for Closed. You will be taken to the Maintain Appeal screen

• On the Maintain Appeal screen, select the status ‘Closed’ from the Appeal Status field drop down list

• Leave the Appeal Result field blank

• Click on the [Maintain Household Notes] button

• Enter the message ‘Appeal struck out’

Notes:

You must follow the guidance in How To Correctly Complete Application And Household Notes when you record the note

And also

Follow the guidance in Maintain Household Notes

Then

• Click on the [OK] button. You will be taken back to Function MAINTAIN APPEAL. Click on the [OK] button. The appeal will be closed

Note: tAS will notify the claimant that the appeal has not been accepted

• Take no further action

• File a copy of the documents you have sent to tAS in the clerical Bf
   
• Use Function MAINTAIN HOUSEHOLD NOTES to record the action you have taken

Notes:

You must follow the guidance in How To Correctly Complete Application And Household Notes when you record the note

And also

Follow the guidance in Maintain Household Notes

Then

• Set a clerical Bf date to await the tribunal’s response

• If no response is received by the Bf date, contact tAS to determine the status of the referral and, if necessary extend the Bf date

• If tAS accept the appeal, they will inform the TCO and provide sufficient information to process the appeal. Go back to step 1

• If the appeal is not accepted by tAS, use Function MAINTAIN APPEAL

• Enter the claimant’s NINO in the Key Entry Data screen

Note: If you are taken to the Select Application screen, select the appropriate claim version that the claimant has appealed against by double clicking on the entry

• You will be taken to the Select Award screen. Double click on the entry that the appeal has been registered against. It will appear with a ‘O’ for Open or ‘C’ for Closed. You will be taken to the Maintain Appeal screen

• On the Maintain Appeal screen, select the status ‘Closed’ from the Appeal Status field drop down list

• Leave the Appeal Result field blank

• Click on the [Maintain Household Notes] button

• Enter the message ‘Appeal struck out’

Notes:

You must follow the guidance in How To Correctly Complete Application And Household Notes when you record the note

And also

Follow the guidance in Maintain Household Notes

Then

• Click on the [OK] button. You will be taken back to Function MAINTAIN APPEAL. Click on the [OK] button. The appeal will be closed

Note: tAS will notify the claimant that the appeal has not been accepted

• Take no further action

• File a copy of the documents you have sent to tAS in the clerical Bf
   
• Use Function MAINTAIN HOUSEHOLD NOTES to record the action you have taken

Notes:

You must follow the guidance in How To Correctly Complete Application And Household Notes when you record the note

And also

Follow the guidance in Maintain Household Notes

Then

• Set a clerical Bf date to await the tribunal’s response

• If no response is received by the Bf date, contact tAS to determine the status of the referral and, if necessary extend the Bf date

• If tAS accept the reasons for the late appeal, tAS will notify you of the date of appeal. Use Function MAINTAIN APPEAL

• Enter the claimant’s NINO in the Key Entry Data screen

Note: If you are taken to the Select Application screen, select the appropriate claim version that the claimant has appealed against by double clicking on the entry

• You will be taken to the Select Award screen. Double click on the entry that the appeal has been registered against. It will appear with a ‘O’ for Open or ‘C’ for Closed. You will be taken to the Maintain Appeal screen

• On the Maintain Appeal screen, enter the date of appeal that tAS have supplied in the Hearing Date field

• If tAS do not accept the reasons for the late appeal, use Function MAINTAIN APPEAL

• Enter the claimant’s NINO in the Key Entry Data screen

Note: If you are taken to the Select Application screen, select the appropriate claim version that the claimant has appealed against by double clicking on the entry

• You will be taken to the Select Award screen. Double click on the entry that the appeal has been registered against. It will appear with a ‘O’ for Open or ‘C’ for Closed. You will be taken to the Maintain Appeal screen

• On the Maintain Appeal screen, select the status ‘Closed’ from the Appeal Status field drop down list

• Select the result ‘Rejected – Late Appeal’ from the Appeal Result field drop down list

Note: tAS will notify the claimant that the appeal has not been accepted