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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
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Appeals stages: Appeals stage 4 - preparing the response

Checklist

Before you follow this guidance make sure

  • you follow the guidance in TCM0138020
  • you have the correct user roles to follow this guidance
  • you have access to the Appeals database.

Background

If the notice of decision under appeal is considered to be correct and the appeal cannot be settled by agreement, the Response Writer must prepare the response to the Tribunal Service.

If the appeal is received more than 30 days or more than one year and 30 days after the date of the decision, you must decide if you can accept the reason for the appeal being late. If you cannot accept the reason for the appeal being late, the Response Writer must prepare the case for the Tribunal Service.

Note: If the appeal is received from Her Majesty’s Courts and Tribunal Service (HMCTS) for appeals against decisions made after 6 April 2014, reasons for lateness will have been accepted.

If a response has already been prepared and further correspondence is received from the customer, the customer’s representative or the Tribunal, the Response Writer must consider if a supplementary response is required.

Guidance

Note: When sending customer, staff or process data to another individual or team, make sure you follow the latest data security guidelines or contact the Data Guardian or Data Security Team for advice.

Step 1

Check the date of the decision being appealed against

If the date of decision is on or after 6 April 2014, go to .

If the date of decision is before 6 April 2014, go to .

Step 2

Check if the customer has grounds for appeal.

  • compare the date the appeal was registered, against the date received stamp on the appeal letter
  • check the date of the decision by reading the appeal letter and then compare this against the Issue Date on the NTC system, for how to do this use TCM1000441
  • check the customer has grounds for appeal, for how to do this use TCM0014040.

If the customer has grounds for appeal, go to .

If the customer does not have grounds for appeal, go to Step 13 in TCM0014040.

Step 3

Retrieve the Mandatory Reconsideration case papers and check if the decision being appealed against is correct.

Note: If the Mandatory Reconsideration decision was made within the last three months, the case papers should be held locally. If the case papers have been sent to remote storage, you will need to request them, for how to do this use TCM0074060.

Note: If the customer has provided new evidence you will need to consider this when establishing if the original decision was correct.

Note: For cases where the decision has been made by Concentrix (The EFAC supplier), you must request the case papers from the Service Management Office (SMO).

If the decision is correct, go to .

If the decision is incorrect, go to .

Step 4

Check if the appeal was received from HMCTS.

If the appeal was received from HMCTS

  • remove the appeal marker, for how to this use TCM1000453
  • update the Appeals database, using local procedures
  • correct the decision on NTC
  • update Household Notes to record the action you have taken, for how to do this use TCM1000001
  • notify the customer or authorised representative of the new decision by issuing them a TC622
  • notify HMCTS that the original decision has been corrected by faxing a LT203(C)

Note: For cases where the decision has been made by Concentrix (The EFAC supplier), you must notify the Service Management Office (SMO) that the Concentrix decision was incorrect.

  • take no further action.

If the appeal was not received from HMCTS

  • remove the appeal marker, for how to this use TCM1000453
  • update the Appeals database, using local procedures
  • correct the decision on NTC
  • update Household Notes with the relevant message, for how to this use TCM1000001
  • notify the customer or authorised representative of the new decision by issuing them a TC622
  • take no further action.

Step 5

Check if there is enough evidence to support the decision made by HM Revenue & Customs (HMRC)

If there is not enough evidence to support the decision made by HMRC

  • overturn the original decision, for how to this use TCM1000563
  • go to .

If there is enough evidence to support the decision made by HMRC, go to .

Step 6

Explain the HMRC decision to the Tribunal using the relevant template.

Note: The response must include:

  • Section 1 - The Schedule of Evidence
  • Section 2 - Personal Details
  • Section 3 - The Decision Under Appeal
  • Section 4 - The Appeal
  • Section 5 - The Facts Of The Case
  • Section 6 - The Disputed Decision which includes the relevant Acts and Regulations used to make the decision

Note: You can find the regulations in the Tax Credit Technical Manual (TCTM).

Note: The relevant evidence must be numbered and attached to the response along with any schedules of entitlement.

Note: Any change of circumstances that has caused amendments to the claim, must be explained in the response setting out the latest decision. The original date of decision for the appeal must be used.

Note: When the customer refuses to settle by agreement the proposed amendment needs to be explained in the response.

  • go to .

Step 7

Prepare the following documents to attach to the response.

If the appeal was received from HMCTS

  • complete a summary sheet which gives the Tribunal a brief overview of the points of appeal
  • complete form AT38, for how to do this use TCM1000569

Note: Form AT38 is used to respond to HMCTS. It provides the Tribunal Service with information on the type of case that the appeal is and allows them to make appropriate arrangements for the hearing. For example, having a medically-qualified panel member at an appeal about disability issues.

Note: It is vital to highlight any domestic violence concerns expressed by the appellant in all cases. A reminder should be made on the AT38 that the appellants personal details must not be divulged or disclosed to any third party involved (the other parent, guardian of a child), without the express agreement of the applicant.

  • prepare a letter to send to the customer or authorised representative (if relevant).

Note: The letter is held locally on the Appeals teams.

Note: Copies of the response are required for:

  • the case papers
  • the Tribunal
  • the customer
  • the authorised representative (if relevant).

Note: For appeals that are to be heard by the Northern Ireland Tribunal Service, you must send three copies of the response to Northern Ireland Tribunal Service and one copy must be retained in the case papers. Northern Ireland Tribunal Service will send the copies of the response to the customer (and their authorised representative if relevant). The address to send the response to is:

The Appeal Service
Millennium House
Great Victoria Street
Belfast
BT2 7AQ.

  • go to .

If the appeal was not received from HMCTS

  • complete a summary sheet which gives the Tribunal a brief overview of the points of appeal
  • complete form AT37, for how to do this use TCM1000194

Note: Form AT37 is used to lodge the appeal. It provides the Tribunal Service with information on the type of case that the appeal is and allows them to make appropriate arrangements for the hearing. For example, having a medically-qualified panel member at an appeal about disability issues.

Note: It is vital to highlight any domestic violence concerns expressed by the appellant in all cases. A reminder should be made on the AT37 that the appellants personal details must not be divulged or disclosed to any third party involved (the other parent, guardian of a child), without the express agreement of the applicant.

  • prepare a letter to send to the customer or authorised representative (if relevant)

Note: The letter is held locally on the Appeals teams.

Note: Copies of the response are required for:

  • the case papers
  • the Tribunal
  • the customer
  • the authorised representative (if relevant).

Note: For appeals that are to be heard by the Northern Ireland Tribunal Service, you must send three copies of the response to Northern Ireland Tribunal Service and one copy must be retained in the case papers. Northern Ireland Tribunal Service will send the copies of the response to the customer (and their representative if relevant). The address to send the response to is:

The Appeals Service
Millennium House
Great Victoria Street
Belfast
BT2 7AQ.

  • go to .

Step 8

Update NTC and notify the Tribunal

  • enter the date that the response was sent on NTC, for how to do this use TCM1000207
  • issue letter LT203(C) to the Tribunal Service
  • update Household Notes with the message AD01 from TCM0156020 if you are dealing with a Direct Lodgement case, for how to do this use TCM1000001
  • update Household Notes with the message AW03 from TCM0156020 if you are dealing with an Appeals Legacy case, for how to do this use TCM1000001
  • take no further action.