DMBM555550 - Debt and return pursuit: tax credits: interest: appeals
Some content of this manual is being considered for archiving. If there is content you use regularly, please email [email protected] to let us know as soon as possible.
Appeal received
Where an appeal is received against the overpayment the CCO will send you a stencil noted ‘Appeal� in red. You should suspend action while the appeal is heard.
Appeal upheld
Where an appeal is upheld by Her Majesty’s Courts and Tribunals Service (HMCTS), the CCO will send you a copy of the interest stencil noted "Cancelled" in red to advise that interest is no longer due.
For direct recovery cases you should
- delete the note about interest on the IDMS record in ‘Notes/Assets�
- use IDMS function Amend Work Item to clear the interest work item
- clerically link the original interest stencil with the cancelled stencil.
For cases where an interest charge has been created
- use SAFE Maintain Charge function
- cancel the interest charge using SAFE
- use IDMS function Amend Work Item to clear the interest work item on IDMS
- clerically link the original interest stencil with the cancelled stencil.
Overpayment varied
Where the overpayment is varied by HMCTS, the CCO will send you a stencil noted ‘Varied� in red.
Appeal against the decision that an overpayment carries interest
A claimant can appeal against the decision that an overpayment is to carry interest. If such an appeal is made after the stencil has been sent, the CCO will send a further stencil noted ‘Appeal� in red.