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HMRC internal manual

Self Assessment Manual

Interest, penalties and surcharge: penalties: rejecting an appeal - 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 rejected, follow steps 1 - 4 below.

1. Issue SEES letters SA633 and SA634 to customer/agent as applicable
2. Make an SA Note on the customers record of action taken
3. BF the case for 45 days
4. If the case has not been referred to the Appeals Review Unit
  * Close the Appeal
  * Issue SEES Deemed Determination letter (SA636) to customer/agent as applicable