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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 - late appeals

Checklist

Before you follow this guidance make sure you

  • you follow the guidance in TCM0138020
  • have the correct user roles to follow this guidance. Use B&C Roles and Access Catalogue. You can find this by going to the Benefits & Credits homepage, selecting ’R’ on the B&C A-Z index, selecting ‘Roles and Access Catalogue’ from the Related links menu.

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 1 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 if the customer has grounds for appeal

  • check 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 if the customer has grounds for appeal, for how to this use TCM0014040

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

If the customer does have grounds for appeal, go to .

Step 2

Check Household Notes to see if there are any notes that explain why the appeal is over 30 days or 1 year and 30 days old, for how to do this use TCM1000067.

If there are notes that explain why the appeal is over 30 days or 1 year and 30 days old, go to .

If there are no notes that explain why the appeal is over 30 days or 1 year and 30 days old, follow the guidance in TCM0014200.

Step 3

Check whether there are grounds to accept the late appeal.

If you can accept the late appeal

  • return the appeal form or letter to the Settlement Team with form TC648 explaining what action needs to be taken
  • update Household Notes to record the action you have taken, for how to do this use TCM1000001 
  • take no further action.

If you cannot accept the late appeal, go to .

Step 4

Complete the over 30 day or over 1 year and 30 day response explaining the HM Revenue & Customs (HMRC) decision to the Tribunal using the relevant template.

If there have been change of circumstances that have caused amendments to the claim 

  • explain the latest decision in the response but use the original date of decision for the appeal
  • go to .

If there have been no change of circumstances that have caused amendments to the claim, go to .

Step 5

Prepare the following forms to attach to the response

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

Note: Copies of the response are required for

* the case papers
* the Tribunal.

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

  • go to .

Step 6

Update the NTC system and send correspondence to the Tribunal Service

  • enter the date that the response was sent on NTC, for how to do this use TCM1000565 
  • issue letter LT203(C) to the Tribunal Service
  • update Household Notes with the message AW03 from TCM0156020, for how to do this use TCM1000001 
  • take no further action.