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Contents

Official guidance
Debt Management and Banking Manual

DMBM570170 · Debt and return pursuit: miscellaneous charges: Regulation 13 determinations

  • DMBM570175 · General
  • DMBM570180 · Recovery and enforcement
  • DMBM570185 · Disputes
  • DMBM570190 · Overpayments
  1. Debt and return pursuit: miscellaneous charges: Regulation 13 determinations: contents
  2. Debt and return pursuit: miscellaneous charges: Regulation 13 determinations: disputes

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.

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