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HMRC internal manual

Self Assessment Manual

Interest, penalties and surcharge: penalties: referring an appeal to debt management and banking - time to pay cases (Action Guide)

Where an appeal is received against a late payment penalty in a Time to Pay (TTP) case and should be referred to DMB, follow steps 1 - 2 below.

1. Send a WAM to the Time To Pay Monitoring Office (TTPMO) as shown on the DMB contacts page
  * Show the title as ‘SA LPTGP Appeal’
  * Include details of the appeal
2. Make an SA Note selecting one of the options below
  * ‘TTP agreed by LPTGP trigger date, appeal referred to DMB’
  * ‘TTP agreed after LPTGP trigger date, but customer claims that they were told they would not have to pay a LPTGP, appeal referred to DMB’
  * Customer advises TTP inappropriately cancelled, appeal referred to DMB’