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HMRC internal manual

COTAX Manual

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HM Revenue & Customs
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Appeals: appeals work lists: open appeals and informal standovers list (LASO) (Action Guide)

To deal with cases on the Open Appeals and Informal Standovers List consider steps 1 - 13 below. The guide is presented as follows.

Initial review by Clerical Caseworker Steps 1 - 2
New cases with either a formal postponement or informal standover Steps 3 - 6
Cases under appeal and no postponement or standover Steps 7 - 10
Cases under appeal with either a formal postponement or informal standover Steps 11- 12
Cases not under appeal with an informal standover Step 13

Initial review by Clerical Caseworker

1.  Use function LASO (Open Appeals and Informal Standovers List) to display the work list.

2. 

Filter and sort the list according to the criteria you have been given by local management. The following are examples.

  • New cases with either a formal postponement or informal standover.
  • Cases under appeal and no postponement or standover.
  • Cases under appeal with either an formal postponement or informal standover.
  • Cases not under appeal with an informal standover.
  • Cases not on B/F.
  • Cases where the B/F date has expired.

New cases with either a formal postponement or informal standover

3.  Use LASO to find cases that have been entered on to the work list since it was last reviewed.

Check each case to see whether it has been has been struck off.

  • If it has been struck off go to step 4.
  • If it has not been struck off go to step 5.

4.  Where the case has been struck off, use:

  • function HAPP (Handle Appeal) to clear the standover
  • function MAPS (Maintain AP Details) to set the ‘refer for remission‘ signal to ‘Y’.

5. For each case that has not been struck off where a B/F date and note has not been made, update the work list with:

  • a B/F note, containing at least the case owner’s PID
  • a B/F date that is should not more than three months from the date of entry.

If the case is the responsibility of CT Services, you should enter the standard B/F code at the beginning of the B/F note.

If you work in SME or L&C and have responsibility for a case belonging to a CT Services office, you should identify the case in the B/F note by including SME or L&C at the beginning of the note, followed by a space and then the remaining note.

6.  Where a COTAX note has not been made, use function NOTE (Case Notes) to show either ‘formal SO’ or ‘informal SO’ with the APE, the case owner’s and manager’s PIDs and a short explanation for the postponement or standover.

You do not need to make a COTAX note where:

  • the tax has been informally stoodover and there is firm evidence to suggest that the informal standover will be cleared within three months
  • it is a penalty charge, unless there is good reason to do so.

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Case under appeal and no postponement or standover

7.  For cases with an open appeal but no postponement or standover, check each record to see if the appeal is working with the decision maker or has been referred to the Tribunal.

8.  Where NOTE does not show the decision maker’s name, identify who dealt with the appeal and contact them to take the appropriate action to update the record.

9.  If the appeal is working with the decision maker, review function NOTE and:

  • consider the issue of SA636 (deemed determination letter: decision maker / reviewer) and clear the appeal in function HAPP (Handle Appeal) or
  • contact the decision maker for an update on the case.
  1. If the appeal has been referred to the Tribunal, enter a B/F date and suitable B/F note to help you keep track of the case until it is cleared.

COTAX automatically deletes the case from the work list when the appeal is settled.

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Cases under appeal with either a formal postponement or informal standover

  1. Carry out steps 7 to 10 to ensure the appeal is still working with the decision maker.

  2. Ensure that the postponement or standover is being actively managed by following the action guide at COM10121.

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Cases not under appeal with an informal standover

  1. Ensure that the informal standover is being actively managed by following the action guide at COM10121.