DMBM681930 - Ordinary Cause: Late appeals, postponements and adjustments received locally
Some content of this manual is being considered for archiving. If there is content you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know as soon as possible.
Receipt in service office
Where, for those cases in which you have told the service office that you have taken proceedings, if that office receives
- a late application to postpone (either with an appeal, or preceded by an appeal still to be determined)
- a late claim to relief
or
- any correspondence which could effect the amount claimed
they will telephone you immediately and tell you whether the late application or claim is allowable and if so, if it is likely to lead to a reduction in the claim.
Receipt in the debt management office
If you receive
- a late appeal or application to postpone
- a late claim to relief or
- any correspondence (that you cannot deal with) which could effect the assessment
you should send the correspondence immediately to the service office.