SolvedCOM10030 | Appeals: handling appeals and postponements: appeals received in HMRC Payments
From HM Revenue & Customs · COTAX Manual
Appeals and postponements against tax charges
HMRC Payments no longer deals with appeals or postponements against tax charges; all such correspondence should be sent to the responsible CT office.
Appeals against penalty determinations
HMRC Payments no longer deals with penalty determination appeals; all such correspondence should be sent to the responsible CT office.
Correspondence
You must treat correspondence that disputes the amount of tax or penalty charged as a potential appeal. You should take care to distinguish between cases where the company:
disputes the amount charged
has difficulty paying the amount due and is seeking time to pay or a delay in collection
Interest objections
HMRC Payments deal with objections to interest, including debit interest, credit interest and late payment interest.
HMRC Payments also deal with interest objections in respect of interest charged on quarterly instalment payment cases once a QIPS review has been undertaken by the appropriate processing office.
Late payment interest is charged on late paid CT from the normal due date to the EDP, regardless of whether an appeal has been made or the responsible office has stood over the tax.
See: