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HMRC internal manual

Claimant Compliance Manual

Closing the enquiry: adjusted awards: appeals

Formal notices of the revised decision will be sent to the customer(s) who will have the right of appeal against the decision to amend their award even if they have previously agreed the figures. The appeal right does not take effect from the date of your closure letter but from the date the formal Section 19 amended decision is made (ie. when the revised output is issued to the customer).

All appeals must be resolved either by:-

  • an agreement between the customer(s) and the appeals officer under Section 54 TMA 1970, or
  • withdrawal of the appeal by the customer, or
  • referral to the Tribunals Service.

The appeals officer should attempt wherever possible to come to an agreement with the customer(s) including asking them to agree to withdraw their appeal rather than referring it to the Tribunals Service.

If an appeal is made against the decision the appeal letter and any relevant paperwork should be sent to the relevant Appeals section within CSSG so they can review the grounds of the appeal carefully to decide if it is appropriate to revise the decision. If so, the appeals officer can write to the customer(s) with revised figures and record the agreement under Section 54 TMA 1970 on form TC622 - see the Tax Credit Appeals Guide (TCAG) for more details. It is essential for the appeals officer to use this form so that the appeal is properly settled.

It may be appropriate to agree the customer(s) figures if we had overlooked something in the previous decision or they have now provided some further information or evidence to support their claim.

If we receive an appeal from a customer who agreed revised figures during previous correspondence we should write reminding them of their earlier agreement and invite them to withdraw their appeal using form TC676. Any further explanations they provide should be carefully considered. If it is appropriate to revise the decision the appeal should be sent to the Appeals section in CSSG.

The time limit for making appeals is 30 days from the date of the formal revised decision, but you may allow a little longer for any appeal to reach you before closing your records. If you do not receive an appeal once 40 days have passed then unless you have any reason to imagine that a late appeal will be made you will need to settle the case on TCW.

For appeals against a penalty please see CCM10385.