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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Manage work: work management: W015 open appeals

Event

A work item is created immediately when function

  • CREATE APPEAL is used to record an appeal on the taxpayer’s SA record

Or

  • MAINTAIN STANDOVERS is used to record a formal standover on the taxpayer’s SA record

Specific details

Other than details common or potentially common to all types of work item, the following specific details will be available.

For tax years 2009-2010 and earlier

  • Appeal type

    • Penalty - Filter Value APP-PEN
    • Surcharge - Filter Value APP-SUR
    • Revenue assessment - Filter Value APP-ASS
    • Revenue amendment - Filter Value APP-AMD
    • HMRC requirement to produce documents - Filter Value APP-DOC
    • Continuation of a Revenue enquiry - Filter Value APP-ENQ
    • Revenue amendment of a partnership statement - Filter Value APP-AMP

For tax years 2010-2011 and later

  • Appeal type

    • Fixed Penalty - Filter value APP- PEN
    • 6/12 month Filing Penalty - APP-LFP
    • Daily Penalty - APP-DP
    • Late Payment Penalty/Surcharge - APP- LPP
    • Revenue Assessment - Filter Value APP-ASS
    • Revenue Amendment - Filter Value APP-AMD
    • HMRC requirement to produce documents - Filter Value APP-DOC
    • Continuation of a Revenue enquiry - Filter Value APP-ENQ
    • Revenue Amendment of a partnership statement - Filter value APP-AMP

Note: The appeal type ‘Fixed Penalty’ will also be used for any appeals against a miscellaneous penalty.

  • Tax year

And, if appropriate

  • Amount formally stoodover
  • Debit origin code
  • Debit or charge creation date

Allocation of responsibility

The work item is allocated to the office with processing responsibility for the taxpayer. Within that office, the item will be worked by an officer with the user role of Appeals Handler - Processing.

No work items are allocated directly to the office with technical responsibility. However, the Appeals Handler - Processing can transfer the item to the associated office with technical responsibility using the function RE-ALLOCATE CASES. In the office with technical responsibility the work item will be worked by an officer with the user role of Appeals Handler - Technical, and can be transferred back to the associated office with processing responsibility.

Frequency of review

This list should be treated as an open list and reviewed directed.

Updating of details

Until the work item is cleared, the following details held on the work item are updated by Work Management immediately the corresponding entry is updated on the taxpayer record

  • Taxpayer name
  • NINO
  • Employers reference (EMPREF) or Schedule D register number
  • Amount formally stoodover (if any)

Action to take on the work item

Advice on the action to take to clear the work item is available in the section ‘Appeals’, (SAM10170).

Deletion of the work item

The work item is deleted automatically when function

  • MAINTAIN APPEAL is used to close an appeal
  • MAINTAIN STANDOVERS is used to reduce the formal standover to NIL

Any amendment to a charge against which the formal standover has been recorded will automatically reduce the formal standover to NIL. It will not automatically close the appeal.