SolvedSAM61382 | Interest, penalties and surcharge: penalties: rejecting an appeal - time to pay cases (Action Guide)
From HM Revenue & Customs · Self Assessment Manual
Where an appeal is received against a late payment penalty in a Time to Pay (TTP) case and should be rejected, follow steps 1 - 4 below.
| 1. | Issue SEES letters SA633 and SA634 to customer/agent as applicable |
| 2. | Make an SA Note on the customers record of action taken |
| 3. | BF the case for 45 days |
| 4. | If the case has not been referred to the Appeals Review Unit |
| * Close the Appeal | |
| * Issue SEES Deemed Determination letter (SA636) to customer/agent as applicable |