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|