COM11010 - Appeals: appeals work lists: open appeals and informal standovers list (LASO)
This subject is presented as follows.
How often should the list be reviewed?
Sorting and filtering - Options and recommendations
The normal next action function
Purpose of the list
There are two versions of the Open Appeals and Informal Standovers List.
- Function LASO is the update version.
- Function LASV is the view only version.
The purpose of this work list is to show you all cases where there is an open appeal recorded or tax or penalties have been informally stood over.
How often should the list be reviewed?
Local management should ensure that the work list is reviewed on a weekly basis.
Who does what?
A Clerical Caseworker normally reviews and controls the list, ensuring that:
- open appeal cases are referred to or already working with the decision maker, or if appropriate, monitored until they have been determined by the Tribunal
- informal standover cases are referred to the case owner, who may be the decision maker, to ensure that the postponement is actively managed and that sums do not remain stoodover when they should be released for collection.
When are new entries added?
COTAX adds new entries to this work list as soon as the appeal or informal standover is recorded.
Reasons for entry
For CTSA APs, COTAX enters cases on the Open Appeals and Informal Standovers List when:
- an appeal or informal standover is recorded against a revenue amendment, discovery assessment or jeopardy amendment using function HAPP (Handle Appeal)
- an appeal or informal standover is recorded against a penalty determination.
Sorting and filtering - Options and recommendations
Before you start to work cases, you may want to sort and filter the work list to make it more manageable. You can do that by using any of the criteria below. The criteria shown with an asterisk (*) are those you may find most useful when filtering the Open Appeals and Informal Standovers List.
- Reference.
- Name
- AP end date.
- Entry date.
- B/F date.
- B/F note. *
- File number.
- FT or NFT.
- RLS.
- Appeal status (app). *
- Original charge (app).
- Stoodover amount (app).
- Charge number (app).
- Version number (app).
- Postponement status (app).
- Duty type (app).
- Return logged (app).
- E-filed (app).
- AP number (inf).
- Stoodover amount (inf).
- Duty type (inf).
Attributes that relate to an appeal work list entry are followed by ‘(app)’ and those that relate to an informal standover work list entry are followed by ‘(inf)’.
When you filter on the ‘stoodover amount’ attribute, the displayed list includes both appeal and informal standover cases, regardless of whether you selected ‘stoodover amount (app)’ or ‘stoodover amount (inf)’ in the description field.
You can reduce the filtered list by filtering on ‘appeal status (app)’, ‘equal to’ and ‘open’ to see cases which only relate to appeals and on ‘appeal status (app)’, ‘not equal to’ and ‘open’ to see cases which only relate to informal standovers.
This also applies to the attribute ‘duty type’.
The normal next action function
The normal next action function for the Open Appeals and Informal Standovers List is function HAPP (Handle Appeal).
Automatic deletion
Cases with an open appeal recorded are automatically deleted when one of the following actions takes place.
- For CTSA APs, you amend the revenue amendment, discovery assessment, jeopardy amendment or penalty determination to which the open appeal relates.
- For CT Pay and File APs, you amend the assessment or penalty determination to which the open appeal relates.
- You use function HAPP (Handle Appeal) to close the appeal where it has been withdrawn by the company or determined by the Tribunal.
- You use function RINF (Record Informal Discharge) to record an informal discharge.
- The case is transferred to a new office. It automatically populates the work list in the new office.
Cases with an informal standover are automatically deleted from the work list when one of the following actions takes place.
- You use function HAPP to cancel the informal standover and release the outstanding liability for recovery.
- You use HAPP to record an appeal and formal standover.
- You amend the assessment or penalty determination to which the informal standover relates.
- You use function RINF to record an informal discharge.
- The case is transferred to a new office. It automatically populates the work list in the new office.
Manual deletion
You can manually delete cases from the work list that require no further action.
See COM11011 for a list of functions to use in particular situations.