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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: late claims to relief

A taxpayer may claim reliefs, such as allowances, at any time within six years of the end of the chargeable period to which the claim relates.

The Inspector can accept the claim and grant the allowances, or give a formal notice refusing the claim. Where the claim is refused, the taxpayer has a right of appeal to the First Tier Tribunal.

Before judgment

Reduction to nil

If the tax and so on is reduced to nil, discharge any interest charge that is not automatically extinguished and treat all court fees and costs as irrecoverable.

Partial reduction

If the debt is reduced leaving a balance payable, recalculate the interest on the revised amount and file amended particulars of claim.

After judgment

Reduction to nil

If the debt is reduced to nil, discharge any interest charge that is not automatically extinguished. If you are taking any enforcement action, advise the court and withdraw from that action. You should treat all court fees and costs as irrecoverable.

Partial reduction

If the debt is reduced leaving a balance payable, recalculate the interest on the revised amount, notify the judgment debtor and BF seven days before taking any enforcement action.