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HMRC internal manual

Tax Credits Manual

HM Revenue & Customs
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How to complete the late appeal template


This form must be completed for Complex cases where a late appeal has been received and accepted by HMRC.


An appeal has been worked and there is no change to the debt amount already transferred to DWP.

Step 1

Complete Section 1 with the following details

  • NINO – enter the customers NINO on the record.
  • Name – enter the customer’s name as on the record
  • Debt Type – this box should always be HMRC Tax Credits
  • Debt ID – this is the debt ID listed for the debt (this will be shown on ETMP)

Note: to obtain the Debt ID number, contact DMB by email for details.  The subject heading in the email should read ‘ETMP Debt ID Request’ and send to DMB (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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Step 2

Complete Section 2 giving details of the appeal:

  • Date – input the date the appeal was received
  • Was the appeal accepted – input ‘Y’ or ‘N’
  • The year the appeal has been raised against – input relevant year
  • Reason for the appeal – input reason

Note: for the ‘reason for the appeal’ use the information in the appeal database which displays the reasons for the MR.

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Step 3

Complete Section 3

Note: Section 3 to be completed if an appeal is received and the debt has already been transferred to DWP, where there is no change to the debt amount

  • Date appeal was finalised
  • Date HMRC records were updated
  • name of person who complete appeal
  • date – (input today’s date)
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Step 4

Send completed form to DWP by email, with the subject heading ‘DWP/HMRC Late appeal/outcome of appeal’

Note: Take a photocopy of the completed form and attach to the casepapers