COM10040 - Appeals: handling appeals and postponements: appeals received in Debt Management office

Appeals against tax charges and postponement applications

Debt Management offices no longer deal with appeals or postponements against tax charges; all such correspondence should be sent to the responsible CT office. If any debt that is included in the appeal is working with a Debt Collection Agency then local guidance should be followed.

Appeals against penalty determinations

Debt Management offices no longer deal with penalty determination appeals; all such correspondence should be sent to the responsible CT office. If any debt that is included in the appeal is working with a Debt Collection Agency then local guidance should be followed. 

Objection to interest charge

If you receive an objection to an interest charge, follow the guidance COM82000 onwards

See:

  • COM10041 for a list of forms relevant to this subject
  • COM10042 for a list of functions to use in particular situations