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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Enforcement action: CCP: late appeals, claims and adjustments: dealing with late appeals and applications to postpone

Whilst there is a statutory period of 30 days in which to appeal, customers sometimes make appeals later.

Applications for postponement or further postponement may be made at any time, provided that an appeal has been lodged (TMA70/S55 (3) and (4)).

Customer Operations action

The Inspector will either accept the appeal or refuse it and put it before the First Tier Tribunal for a decision. These procedures apply also to applications for postponement (whether with an appeal or not) and claims to relief.

Debt technical office action - application made before judgment

Appeal made

Where an appeal is made and there is no application for postponement, seek leave of the court to adjourn with liberty to restore the action.

Strictly speaking those debts to which postponements provisions apply, for example pre-SA income tax schedule D, are still due and payable if no application for postponement is made. But you need to achieve a consistency of treatment between assessed taxes and other debts, for example penalties that can be appealed against but for which there are no postponement provisions.

Full amount postponed

Notify the court and seek leave of the court to adjourn with liberty to restore the action.

Part of claim postponed

If only part of the claim is postponed, apply for an order for interim payment of the amount not in dispute (the NPA) together with interest and court fees. Do not recalculate the fees. Then await the outcome of the appeal.

NPA becomes due

If an NPA becomes due and the amount was part of the original claim, advise the debtor and resume the court action. If the NPA is more or outside the original claim you may take fresh recovery proceedings for the NPA and the balance of tax, plus interest.

Debt technical office action - application made after judgment

Full amount postponed

If the full amount is postponed, maintain close liaison with Customer Ops as to the outcome of the appeal.

If enforcement proceedings are in progress, contact the EIS Bradford CCP Technical Team (Debt Management Bradford).

Part of debt postponed

If part of the debt is postponed, apply to the judgment debtor for payment of the NPA. If payment is not received, consider applying for a variation order (DMBM666670).

If a further amount is postponed, Customer Ops will advise you that a further application under section 55(4) has been made and to repay any duty already paid that is now postponed.

NPA becomes due

If an NPA becomes due and the amount was part of the original claim, advise the judgment debtor and resume the court action. If the NPA is more or outside the original claim you may take fresh recovery proceedings for the NPA and the balance of tax, plus interest.

Appeal determined

If the debt is reduced for any reason after judgment is entered, recalculate the interest due and advise the court and the judgment debtor of the revised amount. If you do not receive payment within 10 working days of issue, issue a judgment warning letter and take enforcement action as appropriate.

Where a further amount becomes due as a result of the determination of the appeal, you may take fresh recovery proceedings for the NPA and the balance of tax, plus interest.