TCM1000194 - How to complete the form AT37

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, 鈥�53CE鈥�
    • 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 鈥楧Q鈥� and 鈥楩X鈥� 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. 鈥楢A鈥� must be used for any case that is not suitable for immediate listing. For example, 鈥榥ot duly made鈥� or 鈥榰nsupported鈥� late appeals. All other issue codes will result in the case being listed for hearing by a legally-qualified panel member sitting alone.

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Step 2

Complete Section 1 - about the appellant with the following

  • household subject to Domestic Violence - if 鈥榊es鈥� provide details in 鈥榓ny other information鈥� of section 3
  • title
  • surname
  • NINO
  • other names
  • address
  • postcode
  • date of birth
  • sex - male or female
  • representative
  • appointee
  • go to Step 3.

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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.

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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 鈥楶otentially harmful medical evidence鈥� (PHME) if there is medical evidence that must not be shown to the customer
    • always tick no to 鈥楶V鈥� and 鈥榅-rays鈥� 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 鈥榣ate appeal accepted鈥� 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 鈥榓ny other information鈥� 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