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HMRC internal manual

Debt Management and Banking Manual

Ordinary Cause: Late appeals, postponements and adjustments received locally

Receipt in service office

Where, for those cases in which you have told the service office that you have taken proceedings, if that office receives

  • a late application to postpone (either with an appeal, or preceded by an appeal still to be determined)
  • a late claim to relief


  • any correspondence which could effect the amount claimed

they will telephone you immediately and tell you whether the late application or claim is allowable and if so, if it is likely to lead to a reduction in the claim.

Receipt in the debt management office

If you receive

  • a late appeal or application to postpone
  • a late claim to relief or
  • any correspondence (that you cannot deal with) which could effect the assessment

you should send the correspondence immediately to the service office.