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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
, see all updates

How to register an appeal on the tax credits computer

Step 1

On the ‘Function Menu’

  • select ‘Award’ on the toolbar
  • select ‘View’ from the options available. You will be taken to the ‘Key Entry Data - Applicant’ screen
  • enter the customer’s NINO
  • select the ‘All’ checkbox
  • select ‘OK’.

If you are taken to the ‘Select Award’ screen

  • select the relevant award
  • select ‘OK’. You will be taken to the ‘Award Summary’ screen
  • go to .

If you are taken straight to the ‘Award Summary’ screen, go to .

Step 2

On the ‘Award Summary’ screen

  • there will be a date in the ‘Issue’ field which is the date the award notice was issued
  • make a note of the issue date

If there is no date shown

  • check if there is a rejected award
  • go to .

If there is a date shown, go to .

Step 3

On the ‘Function Menu’

  • select ‘Application’ on the toolbar
  • select ‘View’ from the options available. You will be taken to the ‘Key Entry Data’ screen
  • enter the customer’s NINO
  • select the ‘All’ checkbox
  • select ‘OK’
  • go to .

Step 4

On the ‘Function Menu’

  • select ‘Application’ on the toolbar
  • select ‘Maintain Appeal’ from the options available. You will be taken to the ‘Key Entry Data’ screen
  • enter the customer’s NINO
  • select ‘OK’.

If you are taken to the ‘Select Application’ screen

  • select the appropriate claim version that the customer has appealed against by ‘double clicking’ on the entry. You will be taken to the ‘Select Award’ screen
  • go to .

If you are taken straight to the ‘Select Award’ screen, go to .

Step 5

On the ‘Select Award’ screen

  • select the award version the customer has appealed against by ‘double clicking’ on the appropriate entry. You will be taken to the ‘Maintain Appeal’ screen
  • go to .

Step 6

On the ‘Maintain Appeal’ screen

  • ‘Open’ will automatically be shown in the ‘Appeal Status’ field
  • select the type of decision notice that the customer has appealed against in the ‘Decision Challenged’ field. This can be
    • ‘Decision Notice’
    • ‘Award Notice’
      or
    • ‘Statement of Account’
  • enter the date the appeal was received in the ‘Date Appeal Received’ field
  • enter the date you acknowledged receipt of the appeal in the ‘Date Appeal Acknowledged’ field. An entry will automatically be created in the ‘Open Appeals’ work list.

Note: Do not select the ‘Compliance Interest’ checkbox. This is for Compliance use only.

Step 7

You will need to check whether the appeal relates to a complex case. For how to do this, use TCM1000024.

If the appeal relates to a complex case, go to .

If the appeal does not relate to a complex case, return to the guidance you were previously following.

Step 8

You will need to check whether some or all of the tax credits debt has been transferred to DWP. For how to do this, use TCM1000630.

If the debt has been transferred to DWP, go to .

If the debt has not been transferred to DWP, return to the guidance you were previously following.

Step 9

You will need to check whether the late appeal relates to a joint or single household. For how to do this, use TCM1000324.

If the late appeal relates to a joint household, go to .

If the late appeal relates to a single household, go to .

Step 10

You will need to confirm which of the applicants have had their debt transferred to DWP. For how to do this, use TCM1000630.

If one of the applicants have had their debt transferred to DWP

  • make a note on the Mandatory Reconsideration cover sheet which applicant has had their debt transferred to DWP
  • go to .

If both of the applicants have had their debt transferred to DWP

  • make a note on the Mandatory Reconsideration cover sheet that both applicants have had their debt transferred to DWP
  • go to .

Step 11

Using the notes from the Mandatory Reconsideration cover sheet, you will need to inform DWP to suspend recovery whilst the late appeal is reviewed.

  • complete the form (This content has been withheld because of exemptions in the Freedom of Information Act 2000) for the applicant who’s debt has transferred to DWP.  For how to do this, use TCM1000631.
  • refer the form ‘Late Appeal Received / No Change – Appeal Worked’ to DWP
  • update Household Notes with the message TC15 from TCM01704020. For how to do this, use TCM1000001

Note: where your notes indicate both applicants have had their debt transferred to DWP you will need to complete a form ‘Late Appeal Received / No change – appeal worked’ for each applicant.

  • return to the guidance you were previously following.