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HMRC internal manual

Appeals reviews and tribunals guidance

Reviews and appeals for direct taxes: Payment of tax pending the outcome of an appeal: Amendment of postponed amounts

The amount postponed can be adjusted at any time up until the appeal is settled:

  • if you agree a revised amount with the customer, or
  • following a decision by the tribunal on the amount to be postponed.If there is a change in circumstances of the case so that either the customer or HMRC think that the amount postponed is no longer appropriate you should try to reach an agreement with the customer. If this is not possible then either HMRC or the taxpayer can apply to the tribunal for a revised determination of the amount postponed.