DMBM555550 - Debt and return pursuit: tax credits: interest: appeals

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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/Assetsâ€�
  • 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.