COM10043 - Appeals: handling appeals and postponements: appeals received in debt management office (Action Guide)

To deal with an appeal in a Debt Management office, consider steps 1 - 14 below. The guide is presented as follows.

Action Steps
Objection to interest charge Step 1
Appeals received locally Steps 2 - 6
Suspensions Step 7 - 9
Suspension not appropriate Steps 10 - 14

These procedures do not refer to cases where an MS134 is held. For information about these cases see COM110000 onwards.

Objection to interest charge

1. When you receive an objection to an interest charge, follow the guidance at COM82000 onwards.

Appeals received locally

2. If you receive a verbal appeal, either in person or by telephone, explain that the appeal must be submitted in writing to the responsible office or by email from a known and trusted email address.

3. When you receive written communication from the company or agent which constitutes an appeal, use function VPPD (View Payment and Posting Details) to find APs with a status of ‘working’ on screen COT215B.

4. For each AP with a status of ‘working’ which is being appealed against, use VPPD screen COT215C to check the AP pursuit status.

  • When the pursuit status is ‘suspended’ go to Step 7.
  • Otherwise follow Steps 5 and 6.

5. If there are no charges working locally, send the correspondence to the responsible office.

6. If one or more of the charges are working locally and the pursuit status is LA-ENF, treat it as a late claim for relief. For more information see the Debt Management Banking Manual.

If the pursuit status is not LA-ENF, consider suspension if appropriate.

Suspensions

7. If further suspension is appropriate, use function RSUS (Record / Amend Suspension) to:

  • make the suspension effective for 56 days
  • record the suspension type as 11
  • suspend only the amount claimed as being under appeal.

If there is more than one appeal for a particular AP, for example tax and penalties:

  • record a separate suspension for each appeal
  • send completed Form C52D to the responsible office.

8. Update IDMS to:

  • note the issue of the form
  • B/F for a reply from the responsible office.

9. To cancel a suspension at any time whilst it is in force, Use function RSUS.

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Suspension not appropriate

10. When you decide that collection should not be suspended and you can answer the query raised, write to the company or agent:

  • answering the query
  • requesting payment
  • explaining that penalties may be charged if the return is outstanding
  • pointing out that interest is accruing on collectible tax
  • giving notice of the next action.

11. When the appeal is not in writing or you are not satisfied that it has been sent by the company or their agent from a known and trusted email address, advise the company or agent:

  • to write at once to the responsible office giving full details of the grounds of appeal or, where we hold a known and trusted email, send an email with the relevant information
  • that tax remains payable unless the responsible office advises otherwise
  • that penalties may be charged if the return is outstanding
  • that interest is accruing on collectible tax.

12. When you receive a written appeal take the following actions.

  • Send the correspondence to the responsible office with form C52D.
  • Note the issue of the form C52D and B/F for a reply using IDMS.

Write advising the company:

  • you have sent the correspondence to the responsible office
  • to contact the responsible office at once
  • the outstanding liability remains payable, unless the responsible office advises otherwise
  • penalties may be charged if the return is outstanding
  • interest is accruing on collectible tax.

13. When there has been a previous standover and release or an earlier suspension posting:

  • do not suspend collection
  • send a copy of the correspondence to the responsible office under cover of form C52D
  • advise the company that you have referred the matter to the responsible office
  • note the issue of form C52D and B/F for a reply using IDMS.

14. When the appeal has apparently been dealt with already:

  • reply appropriately to the company
  • proceed with collection.