Stage Seven - Consideration Of An Appeal To The Commissioners (AG)

• Use Function MAINTAIN HOUSEHOLD NOTES to record the fact that the appeal has been suspended

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

• Go to step 2

• In writing to the clerk to the tribunal

• With the following information

• The appellant's details

• The date of the decision

And

• The tAS reference number

• Must be typed on HM Revenue & Customs (HMRC) letterhead paper

And

• Sent to the appropriate tAS regional office

Then

• Bf the papers for 14 days. Go to step 4

Note: There are very strict time limits involved when considering an appeal to the Commissioners. On receipt of the statement of reasons, the submission writer will be given 1 month from the date it is posted by tAS to decide whether to apply for leave to appeal to the Commissioners. Failure to observe the time limits could jeopardise the appeal to the Commissioners

The Appeals Manager must consider whether

• The provisions of the Act or Regulations have been misinterpreted

• The tax credits have been awarded in circumstances, or for an item, not provided for or specifically excluded by the Act or Regulations

• The decision is not supported by the evidence

• The decision is such that no person acting judicially and properly instructed about the relevant law could have reached it

• There has been a breach of natural justice

• There are other errors of law, for example

• Taking irrelevant evidence into account

• Ignoring relevant evidence

Or

• Giving reasons for a decision which imply faulty reasoning

Note: This list is not exhaustive

• If the Appeals Manager is satisfied that the conditions of an appeal to the Commissioners have been met, go to step 5

• If the Appeals Manager is not satisfied that the conditions of an appeal to the Commissioners have been met, they will implement the tribunal's decision and then retain the tribunal's decision and any correspondence in the clerical Bf for 9 months. After which, the documents must be sent to remote storage. Follow the guidance in Preparing And Sending Documents For Storage. Take no further action

• RP Personal Tax Technical (This text has been withheld because of exemptions in the Freedom of Information Act 2000)

• If Personal Tax state that an appeal to the Commissioners is not sought, go to step 6

• If Personal Tax state that an appeal to the Commissioners is sought, go to step 7

Note: If the case is a Claimant Compliance Officer (CCO) case and the CCO considers an appeal to the Commissioners, take the action as above but refer the case initially to the CCO manager for consideration. If the CCO manager agrees that the conditions for an appeal to the Commissioners are satisfied, they will send the case to Personal Tax for their action

Note: If the appeal is from a claimant living in Northern Ireland, or is received against a decision on a Complex or European Economic Area (EEA) case, send it to the Appeals Team (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
 

The submission writer must

• Remove the 3 month clerical Bf

• Use Function MAINTAIN HOUSEHOLD NOTES and delete the appeals note. Follow the guidance in Deletion Of Household Notes

• Ensure that all the information included on the relevant screens is in accordance with the Tribunal’s decision, amending as necessary

• Use Function CAPTURE APPLICATION if the claim has been disallowed

Or

• Use Function AMEND APPLICATION if the claim has been awarded

• Send form TC622 to the claimant which tells them that the TCO are going to implement the Tribunal’s decision

Then

• Take no further action

Note: Common reasons for not pursuing the appeal are

• No identifiable error in law

• The error in law is easily resolved. For example, the only error is that the Tribunal’s statement contains insufficient findings in fact and reasoning

• The amount of tax credits at risk as a result of the Tribunal’s decision is considerably less than the cost to the department of making the appeal to the Commissioners

• The Tribunal erred on a matter that is already well established in case law

• There were fundamental errors in the submission made by the department to tAS

• Use Function MAINTAIN HOUSEHOLD NOTES to update the note accordingly

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

Note: The file prepared by the submission writer will be retained by Personal Tax whilst the appeal action continues

• Take no further action

Note: Only Personal Tax can make an application for leave to appeal to the Commissioners. CCO’s or other staff must not under any circumstances progress their own appeal to the Commissioners

• London for cases in England and Wales

• Edinburgh for Scottish cases

Or

• Belfast for Northern Ireland cases

Details of the appeal and instructions will then be sent to TCO or CCO, if appropriate by Personal Tax