DMBM555550 - Debt and return pursuit: tax credits: interest: appeals
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Appeal received
Where an appeal is received against the overpayment the CCO will send you a stencil noted 바카라 사이트˜Appeal바카라 사이트™ in red. You should suspend action while the appeal is heard.
Appeal upheld
Where an appeal is upheld by Her Majesty바카라 사이트™s Courts and Tribunals Service (HMCTS), the CCO will send you a copy of the interest stencil noted "Cancelled" in red to advise that interest is no longer due.
For direct recovery cases you should
- delete the note about interest on the IDMS record in 바카라 사이트˜Notes/Assets바카라 사이트™
- use IDMS function Amend Work Item to clear the interest work item
- clerically link the original interest stencil with the cancelled stencil.
For cases where an interest charge has been created
- use SAFE Maintain Charge function
- cancel the interest charge using SAFE
- use IDMS function Amend Work Item to clear the interest work item on IDMS
- clerically link the original interest stencil with the cancelled stencil.
Overpayment varied
Where the overpayment is varied by HMCTS, the CCO will send you a stencil noted 바카라 사이트˜Varied바카라 사이트™ in red.
Appeal against the decision that an overpayment carries interest
A claimant can appeal against the decision that an overpayment is to carry interest. If such an appeal is made after the stencil has been sent, the CCO will send a further stencil noted 바카라 사이트˜Appeal바카라 사이트™ in red.