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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Debt and return pursuit: CIS: contractor's response: appeals against a penalty

The contractor has 30 days to appeal against the penalty and during that period the penalty is held in SAFE. At the end of the 30 days the penalty is transferred to IDMS as an outstanding work item.

If the contractor appeals against the penalty whilst it is in SAFE the work item will be stood over and a work item will not move to IDMS.

If the penalty work item has already moved to IDMS and is stood over, the work item will be removed from IDMS.

If the penalty has been paid before the work item is stood over, SAFE will move the payment to the UNALLOCATED PAYMENTS worklist.

In these circumstances staff on the Miscellaneous Charges Unit should not repay the amount whilst there are amounts stood over unless specifically requested to by the contractor

If the penalty is subsequently discharged to nil, the amount on the UNALLOCATED PAYMENTS worklist can be repaid or reallocated.