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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Debt and return pursuit: tax credits: interest: appeals

Appeal received

Where an appeal is received against the overpayment the CCO will send you a stencil noted ‘Appeal’ in red. You should suspend action while the appeal is heard.

Appeal upheld

Where an appeal is upheld by Her Majesty’s Courts and Tribunals Service (HMCTS), the CCO will send you a copy of the interest stencil noted “Cancelled” in red to advise that interest is no longer due.

For direct recovery cases you should

  • delete the note about interest on the IDMS record in ‘Notes/Assets’
  • use IDMS function Amend Work Item to clear the interest work item
  • clerically link the original interest stencil with the cancelled stencil.

For cases where an interest charge has been created

  • use SAFE Maintain Charge function
  • cancel the interest charge using SAFE
  • use IDMS function Amend Work Item to clear the interest work item on IDMS
  • clerically link the original interest stencil with the cancelled stencil.

Overpayment varied

Where the overpayment is varied by HMCTS, the CCO will send you a stencil noted ‘Varied’ in red.

Appeal against the decision that an overpayment carries interest

A claimant can appeal against the decision that an overpayment is to carry interest. If such an appeal is made after the stencil has been sent, the CCO will send a further stencil noted ‘Appeal’ in red.