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Contents

Official guidance
Debt Management and Banking Manual

DMBM668310 · Enforcement action: CCP: late appeals, claims and adjustments

  • DMBM668320 · Appeals, postponements, claims and amendments
  • DMBM668330 · Late appeals, postponements and adjustments received
  • DMBM668340 · Dealing with late appeals and applications to postpone
  • DMBM668350 · Late claims to relief
  • DMBM668360 · Claims to adjust ITSA debts
  • DMBM668370 · Claim made after you have issued a warrant of execution or writ of fi fa
  • DMBM668380 · Claim made after hearing date set
  • DMBM668390 · Certain types of assessment
  • DMBM668400 · ITSA or CTSA determination superseded by a self assessment
  • DMBM668410 · SA return logged but not captured
  • DMBM668420 · Equitable liability - sending cases to EIS
  • DMBM668430 · Equitable liability - revenue loss
  • DMBM668450 · PAYE in-year items cleared by CHG posting type
  1. Enforcement action: CCP: late appeals, claims and adjustments: contents
  2. Enforcement action: CCP: late appeals, claims and adjustments: late appeals, postponements and adjustments received

DMBM668330 | Enforcement action: CCP: late appeals, claims and adjustments: late appeals, postponements and adjustments received

From HM Revenue & Customs · Debt Management and Banking Manual

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Receipt in Customer Ops

Where, for those cases in which you have told Customer Ops that you have taken proceedings, if that office receives either:

  • a late application to postpone (either with an appeal, or preceded by an appeal still to be determined)

  • a late claim to relief

  • any correspondence which could affect the amount claimed

they will phone you immediately and tell you whether the late application or claim is allowable and if so, if it is likely to lead to a reduction in the claim.

Receipt in the debt technical office

If you receive either:

  • a late appeal or application to postpone

  • a late claim to relief

  • any correspondence (that you cannot deal with) which could affect the assessment

you should send the correspondence immediately to Customer Ops.

Do not say anything to the debtor (or the debtor's agent) which implies that part of a sum claimed or in judgment is not due.

Suspend enforcement action immediately and maintain close liaison with Customer Ops until the claim etc has been resolved.

Resume proceedings only when Customer Ops has dealt with the correspondence. That office may also supply further instructions as to how to proceed.

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