DMBM570185 | Debt and return pursuit: miscellaneous charges: Regulation 13 determinations: disputes
From HM Revenue & Customs · Debt Management and Banking Manual
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Contractor disputes amount due
Once the Regulation 13 determination has been issued the debt remains payable until
it is paid in full
a written appeal against the Regulation 13 determination setting out the grounds for their appeal has been made and accepted by the Compliance Officer.
You should
advise the contractor of the above points
ask if the contractor intends to make a late appeal.
If the contractor intends to make a late appeal
advise the contractor to make the written appeal immediately
B/F the case 14 days and check if an appeal has been received and accepted.
After 14 days, if no appeal has been made you should
continue debt pursuit activity and take enforcement action as appropriated.
If the contractor does not intend to make a late appeal you should
continue debt pursuit activity and take enforcement action as appropriated.