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HMRC internal manual

Appeals reviews and tribunals guidance

Reviews and appeals for direct taxes: Postponement of Simple Assessments

Where a taxpayer has queried a simple assessment and a final response has been given under s31AA(9), this brings the postponement of the assessment to an end. A customer who subsequently appeals that final response and who wishes to have the tax postponed must apply for that postponement under s55(3), see ARTG2510.