CH407950 - Charging penalties: recording and calculating penalties on the National Penalties Processing System (NPPS): manual penalty cases: appeal received
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If the person appeals against the manual penalty assessment, you should follow the guidance at CH414000.
When you receive the appeal you should advise the Cumbernauld Accounting Team (CAT) that debt management action should be suspended for the penalty assessment as it is under appeal.
Appeal upheld
If the appeal is upheld you must:
- amend and reissue the manual NPPS2 telling the person the penalty charge has been reduced to nil
- send a copy of the revised NPPS2 to the Cumbernauld Accounting Team, CAT (DM)
Appeal rejected
If the appeal is rejected you must:
- issue a letter to the person advising them of the outcome and ask them to make full payment
- advise the Cumbernauld Accounting Team, CAT (DM) that the appeal has been concluded and that debt management action can recommence
Appeal partially upheld
If the appeal is partially upheld you must:
- reissue the manual NPPS2 and Manual Remittance Advice with the revised penalty amount
- send a copy of the revised NPPS2 and Manual Remittance Advice by email to the Cumbernauld Accounting Team, CAT (DM) and advise that the appeal has been concluded and that debt management action can recommence
Appeal identifies a higher penalty amount due
If on appeal it is determined that the penalty needs to be increased then the action you take will be dependent on the reasons for the increase.
- If the increase is because additional Potential Lost Revenue (PLR) has been identified, then you must issue a supplementary penalty assessment for the additional amount. The supplementary penalty assessment will be a separate assessment to the original penalty
- If the penalty is increased for any other reason, you must follow the process for Appeal partially upheld, shown above