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A4.611 HMRC's authority

Most of the routine collection and accounting functions are handled at computerised Accounts Offices at Shipley and Cumbernauld.

Where assessments are prepared by computer, details are automatically reproduced at the Accounts Office.

Following a successful application to postpone collection of tax (see A4.609), the inspector will 'stand over' the amount postponed and advise the Accounts Office. When the appeal is determined, the inspector will withdraw any stand-over order and advise the Accounts Office of the reduced, confirmed or increased amount to be collected, together with the date from which interest will run (see A4.620).

As regards proceedings for recovery under the Crown Proceedings Act 1947 or by way of distraint, see Division A1.7. Before starting such proceedings, the collector will ask the inspector to review the assessment and confirm that there are no technical inaccuracies in it and in particular that if an appeal