CISR95640 - Worklists: action guides: Tax Treatment appeal

| CISR95000 | Information contents | |—————————————————————————————————–|———————-|

For a list of all possible failure exceptions and the action required for each, please see the sections below of this Manual for further information.

  • CISR48650 (Tax Treatment appeal made late)
  • CISR48660 (Decision Maker Upholds the subcontractor’s Tax Treatment appeal)
  • CISR48670 (Further information requested to settle a Tax Treatment appeal)
  • CISR48680 (Decision Maker decides withdrawal of gross Tax Treatment correct)
  • CISR48690 (Subcontractor takes up the offer of an internal review)
  • CISR48700 (Tax Treatment appeal and the Tribunal Hearing)

Firstly, you will need to obtain the work item for the case you are working. To do this, open the PEGA system using the CISR WM TT App Handler role. In the ‘Switch Role’ box, on the left hand bar of the window, will be shown the role that you used to enter the PEGA system.

In the ‘search’ box on the left hand bar of the window

  • select the search criteria from the drop-down menu.

The options are

  • UTR
  • AO Ref (Accounts office reference)
  • Empref (Employer reference)
  • Partnership UTR
  • enter the appropriate reference in the blank box below

Under the ‘Select a Work Item’ drop-down menu

  • select ‘Tax treatment appeal’

Under the ‘Select status’ drop-down menu

  • select the status of the appeal that you wish to search in.

The options are

  • ‘Open’ – (No action has been taken on the appeal or the appeal has been worked but cannot yet be closed).
  • ‘Resolved – completed’ – (An ‘Open’ appeal has been closed following the acceptance or determination of the subcontractor’s appeal).

It is anticipated that on most occasions, your search will be within the ‘Open’ items.

  • Select the ‘Search button’.

PEGA will now display the work items found within your search criteria. The PEGA system will now allow the Work Item to be dealt with in one of the following ways:

BF (Brought Forward):

For unresolved Work Items a BF date can be set at a minimum of 1 and a maximum of 90 days. Items put on BF will be removed from the Appeal Handler’s Workbasket and returned to the main Work pool. When the BF date expires, the Work Item will again become re-activated and will be allocated to the next Appeal Handler to request a Work Item where that Work Item has the highest priority. This means it may not go back to the Appeal Handler who previously worked it. When setting the BF it is therefore important that the free format note space is used on the ‘Appeal Details’ window in CISR to record all actions previously taken so that a full history of the appeal Work Item is readily available to view.

Complete:

If the Work Item should be closed down on the PEGA system because either the tax treatment appeal has been withdrawn or determined, or the subcontractor has now requested an internal review of the matter or appealed to the Tribunal, this is done by selecting [Complete Item] from the drop down menu under the heading ‘Take Action’ and then selecting, from the drop down list, the reason for completing the Work item. This will remove the item from the Workbasket.

Note It is also possible to obtain a Work Item by going into the PEGA system and obtaining the next case in the work pool. To do this, once you have opened PEGA using the CISR WM TT App Handler role

  • select [Get next item]

PEGA will now display for you the next case from the work pool. This could be a completely fresh appeal just recently logged, or it could be an earlier appeal for which the BF date has recently expired, whichever has the highest priority. For the actions you need to take with the work item, see the action guides referred to at the top of this guidance.

Having worked the case, to exit from the PEGA system, select the ‘Log off’ button at the very top of the left hand bar.