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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE: penalties for late payment: penalty appeals: roles and definitions

 

The decision maker The decision maker is both the caseworker raising the charge and dealing with the first stage.
For operational reasons this will not always be the same person. On receipt of an appeal the decision maker’s role is to look at the case again to see if HMRC’s view of the matter has changed. Where appropriate, the decision maker will offer the employer an internal review. For full details, see DMBM523680 on decision maker actions.    
     
  The internal reviewer The internal reviewer must be an officer who has not previously been involved in the case(This content has been withheld because of exemptions in the Freedom of Information Act 2000) . The internal reviewer’s role is to review all the facts of the case together with any new evidence and decide on the appeal’s outcome. For full details, see DMBM523685 on internal reviewer actions.
  The DMB tribunal caseworker The DMB tribunal caseworker is the officer who reviews the tribunal application form. Their role is to review the case and prepare the statement of case and evidence bundle for tribunal. For full details, see DMBM523690 on tribunal hearings.
  The Local Compliance (LC) tribunal caseworker Also known as ‘presenting officers’ or advocates, the LC tribunal caseworker attends the hearing and presents the case on behalf of HMRC.
  PAYE Late-Payment Penalty Technical team (based in the campaign sites) Provide a first line of technical support for queries on cases and appeals. (This content has been withheld because of exemptions in the Freedom of Information Act 2000) PAYE Penalty technical support team, Essex DTO (DMB Debt Mgmt)(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  DMB PAYE Campaign and Technical Team (DMB PAYE CATT) The DMB PAYE CATT provide technical assistance and wording advice on complex cases. (This content has been withheld because of exemptions in the Freedom of Information Act 2000) DM PAYE Campaign and Technical Team, mailbox (DMB)(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  Authorising officers Evidence bundles should be reviewed and authorised by someone of a grade above the caseworker, this is the authorising officer. In some tribunal cases costs may be awarded. These costs should be authorised at SO level (see DMBM523690 on tribunal hearings costs).
  The appellant An appellant is the person who starts proceedings with the tribunal. This definition can include HMRC if we bring proceedings, however, throughout this guidance the appellant and the employer/agent should be viewed as the same entity.
  The respondent For PLPP, the respondent is HMRC. If HMRC brings the proceedings then the respondent is the person against whom proceedings are brought, or to whom proceedings relate. In this scenario HMRC would be the appellant.
  Party A party to the proceedings is a person who is an appellant or respondent in proceedings before the tribunal.
  Bundle A bundle is a collection of documents/evidence presented to tribunal. DMB caseworkers prepare the evidence bundle (copies of letters, phone transcripts and so on) and then send this to the Local Compliance caseworker. The Local Compliance caseworker then adds the legislative bundle and prepares the papers for the hearing (except for paper cases where DMB do all of the preparation).