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HMRC internal manual

Tax Credits Manual

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HM Revenue & Customs
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Appeals stages: Appeals stage 5 - other procedures prior to Tribunal decision

Checklist

Before you follow this guidance make sure you

  • you follow the guidance in TCM0138020
  • have the correct user roles to follow this guidance

Background

Several things can happen before the Appeals Team receive the Tribunal’s decision. Most commonly these are

  • notification of a hearing date
  • request to withdraw the appeal.

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 what you have received.

If you have been notified by the Tribunal Service of the hearing date

  • enter the date of the hearing date on NTC, for how to this use TCM1000568
  • use Household Notes with the message AD02 from TCM0156020 if you are dealing with a Direct Lodgement case, for how to do this use TCM1000001
  • update Household Notes with the message AW06 from TCM0156020 if you are dealing with an Appeals Legacy case, for how to do this use TCM1000001
  • arrange for a presenting officer to be present at the hearing, if appropriate

Note: The Compliance Response Writer must inform the Claimant Compliance Officer (CCO) Decision Maker so that they can ask to attend as an observer if they wish to do so.

Note: The Northern Ireland Tribunal Service will send copies to each representative.

  • take no further action.

If the customer has indicated in their appeal form WTC/AP or letter that they are also appealing against a Child Benefit decision, go to .

If you have received notification from Child Benefit Office that the customer has appealed against a tax credits decision in their appeal against a Child Benefit decision, go to .

If the customer has indicated in their appeal form WTC/AP or letter that they are also appealing against a Child Trust Fund decision, go to .

If the customer requests that their appeal is withdrawn before a submission has been sent to Tribunal Service, go to .

If the customer requests that their appeal is withdrawn after the submission was sent to Tribunal Service, go to .

If you are notified by Tribunal Service that the customer has withdrawn the appeal at the hearing

  • the chairman will record it
  • the Tribunal Service will notify TCO direct
  • update the NTC system that the appeal has been withdrawn, for how to this use TCM1000566
  • update Household Notes with the message AW18 from TCM0156020, for how to this use TCM1000001
  • file the notification with the appeal papers
  • send the appeal to storage, for how to do this use TCM0074140
  • take no further action.

Step 2

Check if the customer is also appealing against a Child Benefit decision.

If the customer has indicated in their appeal form WTC/AP or letter that they are also appealing against a Child Benefit decision

  • phone the Appeals and Reconsideration Group (ARG) at the Child Benefit Office (CBO) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) and inform them that the customer has appealed against a Child Benefit decision in their appeal against their tax credits decision

Note: You must telephone ARG by the end of the day immediately following the day you received the customer’s appeal.

  • send a copy of the appeal to ARG
  • complete form TC648 to include:
    • the details you gave ARG
    • confirmation that you have sent a copy of the appeal to ARG
  • keep form TC648 with the appeal papers

Note: If the status of the appeal changes, you must notify ARG immediately and update form TC648.

Note: The information that needs to be shared with ARG includes:

* the subject of the appeal
* the date the appeal was received
* any subsequent change in the status of the appeal
* any other useful information for example, the hearing date or the presenting officer’s contact details
* the result of the appeal
  • take no further action.

If you have received notification from CBO that the customer has appealed against a tax credits decision in their appeal against a Child Benefit decision

  • record the details on form TC648 and keep a copy with the appeal papers
  • take no further action.

Step 3

Check if the customer is also appealing against a Child Trust Fund (CTF) decision.

If the customer has indicated in their appeal form WTC/AP or letter that they are also appealing against a CTF decision

  • send an email via secure email (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Note: if you need to write, the address is:

HMRC Revenue and Customs
Savings and Share Schemes S0708
PO Box 201
Bootle
L69 9AJ.

Note: The information that needs to be shared with ARG includes:

* the subject of the appeal
* the date the appeal was received
* any subsequent change in the status of the appeal
* any other useful information for example, the hearing date or the presenting officer’s contact details
* the result of the appeal.
  • send a copy of the appeal to the Child Trust Fund Officer (CTFO)
  • complete form TC648 with:
    • the details you gave the Nominated Contact Officer (NCO)
    • confirmation that you have sent a copy of the appeal to the NCO.
  • keep form TC648 with the appeal papers

Note: If the status of the appeal changes, you must notify the NCO immediately and update form TC648.

  • take no further action.

If you have received notification from the CTFO that the customer has appealed against a tax credits decision in their appeal against a CTF decision

  • record the details on form TC648 and keep a copy with the appeal papers
  • take no further action.

Step 4

Check which method the customer is using to withdraw their appeal.

If the customer withdraws their appeal verbally

  • send form TC622 (Option 4) to the customer or their representative confirming the withdrawal of the appeal
  • go to .

If the customer withdraws their appeal in writing, go to .

Note: The customer, their partner or their authorised representative can withdraw the appeal at any time before the appeal is heard. Withdrawal requests can be made verbally or in writing. Written requests must contain enough information to identify the customer and which appeal is to be withdrawn. They must be signed by the customer, partner or their authorised representative.

Step 5

Withdraw the appeal on NTC.

  • update the NTC system that the appeal has been withdrawn, for how to this use TCM1000566
  • use Household Notes with the message AD09 from TCM0156020 if you are dealing with a Direct Lodgement case, for how to do this use TCM1000001
  • update Household Notes with the message AW18 from TCM0156020 if you are dealing with an Appeals Legacy case, for how to do this use TCM1000001
  • send the appeal to storage, follow the guidance in TCM0074140
  • take no further action.

Step 6

Inform the Tribunal that a request to withdraw the appeal has been made by the customer or their authorised representative.

If a withdrawal request is made to TCO in writing by the customer or authorised representative after the response has been sent to Tribunal Service

  • photocopy the letter
  • send the original letter to the Tribunal Service along with the LT203 (C) form confirming the customer’s intention to withdraw their appeal.

Note: Form LT203(C) has a tear off section which the Tribunal Service will use to acknowledge that the appeal has been withdrawn and will confirm with the appellant that the appeal has been withdrawn.

  • use Household Notes with the message AD09 from TCM0156020 if you are dealing with a Direct Lodgement case, for how to do this use TCM1000001
  • send the appeal to storage, follow the guidance in TCM0074140
  • take no further action.

Note: If a Presenting Officer has been allocated to your case, inform them that the case is now withdrawn.

If a withdrawal request is made to TCO verbally by the customer or authorised representative after the response has been sent to Tribunal Service

  • complete form TC648 with the details of the customer
  • send it to Tribunal Service with form LT203(C)
  • update the NTC system that the appeal has been withdrawn, for how to this use TCM1000566
  • use Household Notes with the message AD09 from TCM0156020 if you are dealing with a Direct Lodgement case, for how to do this use TCM1000001
  • send the appeal to storage, follow the guidance in TCM0074140.
  • take no further action.

Note: If the customer contacts the Tribunal Service directly to withdraw their appeal, the Tribunal Service clerk will inform you of the withdrawal in writing. You must update NTC, for how to this use TCM1000566.

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