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Official guidance
Debt Management and Banking Manual

DMBM681910 · Ordinary Cause: Claims to relief, late appeals and postponements

  • DMBM681920 · Ordinary Cause: Appeals, postponements, claims and amendments
  • DMBM681930 · Ordinary Cause: Late appeals, postponements and adjustments received locally
  • DMBM681940 · Ordinary Cause: Late applications to postpone
  • DMBM681950 · Ordinary Cause: Late claims to relief
  • DMBM681960 · Ordinary Cause: Averaging claims and claims for set-off of franked investment income
  • DMBM681970 · Ordinary Cause: Amendments to ITSA and CTSA - claims to adjust
  • DMBM681980 · Ordinary Cause: Special relief - sending cases to EIS Edinburgh
  • DMBM681990 · Ordinary Cause: Special relief - remission
  1. Ordinary Cause: Claims to relief, late appeals and postponements: Contents
  2. Ordinary Cause: Late appeals, postponements and adjustments received locally

DMBM681930 | Ordinary Cause: Late appeals, postponements and adjustments received locally

From HM Revenue & Customs · Debt Management and Banking Manual

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Receipt in service office

Where, for those cases in which you have told the service office that you have taken proceedings, if that office receives

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

  • a late claim to relief

or

  • any correspondence which could effect the amount claimed

they will telephone 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 management office

If you receive

  • a late appeal or application to postpone

  • a late claim to relief or

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

you should send the correspondence immediately to the service office.

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