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HMRC internal manual

Tax Credits Manual

How to complete the late appeal template

Background

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

or

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

Note: from September 2017, any customers living in Northern Ireland who have moved to Universal Credit (UC) will have any outstanding debt transferred to the Department for Communities (DfC) for recovery.

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 paul.colwell@hmrc.gsi.gov.uk

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.

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/DfC, 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)
  • go to Step 4

Step 4

If the customer lives in Northern Ireland

Send completed form to DfC Debt Management at:

Department for Communities
PO Box 2136
Belfast
BT1 9RW

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

If the customer does not live in Northern Ireland

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