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TCM1000194 | How to complete the form AT37

From HM Revenue & Customs · Tax Credits Manual

Complete form AT37 as follows

Step 1

  • Enter the case code and issue code. This is four characters in length consisting of two numbers and two letters. For example, ‘53CE’

    • Codes relevant to WTC and CTC are

      • 53 - CTC appeals

      • 54 - WTC appeals

      • 55 - WTC penalty proceedings

      • 56 - CTC penalty proceedings
        Note: In 2004-2005, the case codes for applications to close down an inquiry are 57 for WTC and 58 for CTC.

    • Issue codes are

      • CE - Conditions of Entitlement

      • CC - Conditions of Entitlement - Complex

      • EC - Human Rights Issue

      • EX - EC Legislation

      • LE - Late (Extended Back)

      • OI - Overpayment Interest

      • RA - Rate of Assessment

      • RC - Rate of Assessment - Complex

      • DQ - Disablement Question

      • FX - Financially Complex

      • AA - Invalid

Note: It is important that the use of codes ‘DQ’ and ‘FX’ is restricted specifically to cases where a medically-qualified, disability-qualified or financially-qualified panel member will be required. The selection of these codes will determine the type of hearing that these cases are allocated to. ‘AA’ must be used for any case that is not suitable for immediate listing. For example, ‘not duly made’ or ‘unsupported’ late appeals. All other issue codes will result in the case being listed for hearing by a legally-qualified panel member sitting alone.

Step 2

Complete Section 1 - about the appellant with the following

  • household subject to Domestic Violence - if ‘Yes’ provide details in ‘any other information’ of section 3

  • title

  • surname

  • NINO

  • other names

  • address

  • postcode

  • date of birth

  • sex - male or female

  • representative

  • appointee

  • go to Step 3.

Step 3

Complete Section 2 - about the appeal as follows

If the appeal is accepted by HMRC

If the appeal has not been accepted by HMRC

  • tick box 2 a, b, c, d or e
    Note: If ticking box c, enter the date form TC621 was sent for further information. If ticking box d, enter the date the appeal was returned for a signature.

  • go to Step 4.

Step 4

Complete Section 3 as follows

  • complete the following fields in the format DD/MM/YY

    • date decision notified

    • date appeal made

    • only use date linked appeal made in exceptional cases where the same issues are raised in a Child Benefit appeal

    • Complex issues involved - tick yes only if the tribunal needs to be specially constituted to deal with a particular issue

    • presenting officer to attend - tick yes if Tax Credit Office (TCO) requires a presenting officer to attend

    • HMRC requires a hearing - tick yes if you have requested a presenting officer

    • only tick yes to ‘Potentially harmful medical evidence’ (PHME) if there is medical evidence that must not be shown to the customer

    • always tick no to ‘PV’ and ‘X-rays’ enclosed

    • Please give details - this is for details of PHME

    • expert member required - if complex issues are involved, state the nature of it here

    • any other information - state ‘late appeal accepted’ if you have accepted a late appeal

Note: It is vital to highlight any domestic violence concerns expressed by the appellant in all cases. A reminder should be made on the AT37 in the ‘any other information’ section that the appellants personal details must not be divulged or disclosed to any third party involved (the other parent, guardian of a child), without the express agreement of the applicant.

  • complete your contact details