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HMRC internal manual

Tax Credits Manual

Appeals stages: Appeals stage 6 - action on receipt of 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

The Tribunal will give its decision on a decision notice. This form is sometimes referred to as form AT3. The Tribunal will state whether the appeal is:

  • dismissed
  • allowed
  • upheld in HMRC’s favour
  • revised in the customer’s favour.

The extent to which a decision is revised or upheld can vary. It can be revised or upheld in full, or in part.

The Tribunal Service will notify the customer when an appeal is revised or upheld. Alternatively, the Tribunal can accept the customer’s application to withdraw the appeal at the hearing.

The decision given by the Tribunal will need to be implemented on the computer. The action to take could be in function CAPTURE APPLICATION or AMEND APPLICATION. It depends on whether the claim has been awarded or disallowed.

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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.

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Step 1

Pass relevant papers to the Response Writer

  • retrieve the case papers from the clerical BF
  • link the Tribunal decision to the case papers
  • pass them to the Response Writer
  • go to Step 2.

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Step 2

The Response Writer must consider the outcome of the appeal and consider if the Tribunal’s decision is made in accordance with the regulations.

If the decision of the Tribunal is made in accordance with the regulations

  • the Tribunal’s decision will be passed to the Appeal officer to take the necessary action
  • go to Step 3.

If the decision of the Tribunal is not made in accordance with the regulations, the Response Writer must follow the guidance in TCM0014360.

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Step 3

Identify what you are dealing with.

If the appeal is allowed

  • ensure all the information on the computer is in accordance with the Tribunal’s decision, amending as necessary
    Note: Use Function CAPTURE APPLICATION for a claim that has been disallowed or AMEND APPLICATION for a claim that has been awarded.
  • record the decision of the Tribunal on NTC, for how to this use TCM1000562
  • send form TC622 to the customer
  • update Household Notes with the message AD03 from TCM0156020 if you are dealing with a Direct Lodgement case, for how to do this use TCM1000001
  • update Household Notes with AW09 from TCM0156020 if you are dealing with an Appeals Legacy case, for how to do this use TCM1000001
    Note: Include in the note that a TC622 has been issued.
  • consider whether an appeal to the Upper Tribunal is appropriate, for how to do this use TCM0014360
  • go to Step 5.

If the decision is upheld

  • record the decision of the Tribunal on NTC, for how to do this use TCM1000563
  • send form TC622 to the customer
  • update Household Notes with the message AD03 from TCM0156020 if you are dealing with a Direct Lodgement case, for how to do this use TCM1000001
  • update Household Notes with AW09 from TCM0156020 if you are dealing with an Appelas Legacy case, for how to do this use TCM1000001
    Note: Include in the note that a TC622 has been issued.
  • consider whether an appeal to the Upper Tribunal is appropriate, for how to this use TCM0014360
  • go to Step 5.

If the Tribunal adjourns the appeal, go to Step 4.

If the appeal is withdrawn at the hearing

  • record this on NTC, for how to this use TCM1000566
  • update Household Notes with the message AD03 from TCM0156020 if you are dealing with a Direct Lodgement case, for how to do this use TCM1000001
  • update Household Notes with AW18 from TCM0156020 if you are dealing with an Appeals Legacy case, for how to do this use TCM1000001
  • go to Step 6.

If the appeal has Compliance involvement, go to Step 5.

If the appeal has an authorised representative involved

  • access Household Notes and delete the entry
    ‘TCMZ Customer has appointed (insert authorised representatives name) to deal with appeal’, for how to do this use TCM0152120
    Note: This entry must be deleted because the authorised representative is only appointed for the duration of the appeal.
  • take no further action.

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Step 4

Note: A hearing can be adjourned for a number of reasons. When a hearing is adjourned the Response Writer will be informed of the reason why. In some cases the Response Writer will not be required to do anything except alter the clerical BF date of the case. For example, if the customer has told the Tribunal Service that they cannot attend the hearing on the scheduled day or if the Response Writer needs to prepare a supplementary response. Precisely what action needs to be taken will be apparent from the decision notice.

Check the decision notice from the Tribunal to see if a supplementary response is required.

If the Response Writer needs to write a supplementary response

  • prepare and send a copy of the supplementary response to all the parties involved in the appeal
    Note: In Northern Ireland, the original and three copies of the supplementary response must be sent to the Northern Ireland Tribunal Service. If the case has a disability question, the original and five copies must be sent to Northern Ireland Tribunal Service.
    Note: Once the supplementary response has been received by the Tribunal Service, a new appeal hearing date will be arranged and notified to all the parties involved in the appeal.
  • update Household Notes with the message AD08 from TCM0156020 if you are dealing with a Direct Lodgement case, for how to do this use TCM1000001
  • update Household Notes with AW16 from TCM0156020 if you are dealing with an Appeals Legacy case, for how to do this use TCM1000001
  • record the decision of the Tribunal on NTC, for how to this use TCM1000564
  • put the supplementary response with the original papers and file in the clerical BF
  • take no further action.

If the Response Writer does not need to write a supplementary response

  • record the decision of the Tribunal on NTC, for how to this use TCM1000565
  • take no further action.

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Step 5

Send the decision notice to the Compliance Response Writer

  • send the decision notice to the Compliance Response Writer who will notify the Claimant Compliance Officer (CCO) for their appropriate action
    Note: This applies whether the appeal is allowed, upheld, adjourned or withdrawn. Only Compliance staff can set the Compliance interest flag.
    Note: If the appeal is from a customer living in Northern Ireland, or is against a decision on a Complex or European Economic Area (EEA) case send it to the Appeals Team(This content has been withheld because of exemptions in the Freedom of Information Act 2000) .
    Note: For cases where the decision has been made by Concentrix (The EFAC Supplier), you must notify the EFAC Service Management Office (SMO) of the Tribunal’s decision and send them the case for their appropriate action.

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Step 6

Check if the claim is on the ‘Unfinalised S17’ or ‘Unprocessed S17’ work list, for how to do this use TCM1000409.

Note: To access the Unprocessed S17 work list, choose ‘Unprocessed S17’ from the ‘Listings Type’ field.

If there is no ‘Unfinalised S17’ or ‘Unprocessed S17’ work list item, go to Step 8.

If there is an ‘Unfinalised S17’ or ‘Unprocessed S17’ work list item

  • select the Unfinalised S17 or Unprocessed S17 work list item, for how to do this use TCM1000156
  • go to Step 7.

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Step 7

Check if the work item shows the reason ‘APP’ (Appeal only), for how to do this use TCM1000567.

If the work item shows the reason ‘APP’ (Appeal Only)

  • finalise the relevant decision, for how to this use TCM1000017
  • update Household Notes with the message SG30 for the relevant year from TCM0172040, for how to do this use TCM1000001
  • go to Step 8.

If the work item does not show the reason ‘APP’

  • retain the Tribunal’s decision and close any documents on DMS. For how to do this use TCM1000037.

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Step 8

Check the Tribunal’s decision.

If the appeal was allowed or the decision was upheld, retain the Tribunal’s decision and any correspondence in the clerical BF for nine months

If the Tribunal accepts application to withdraw at the hearing

  • retain the Tribunal’s decision and any correspondence in the clerical BF for 3 months
  • close the document on DMS. For how to do this use TCM1000037
  • take no further action.