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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: Postponement applications - informal standovers

Where there is no statutory right to apply for postponement, the decision maker may be able to informally stand over the charge until the appeal is settled. For example where there is an appeal against a

  • Tax penalty (including late filing penalty, late payment penalty, error penalty) for any direct tax. For instructions on how to stand over a penalty, see CH407850
  • NICs decision (except class 4)
  • Regulation 72(5) and 81(4) direction - (Income Tax (Pay as You Earn) Regulations SI 2682/2003)
  • Statutory payments decision
  • Statutory payments penalty.

Where the customer wants to suspend payment pending the tribunal decision, the decision maker may informally stand over and suspend collection of the amount the customer believes to have been overcharged as a result of the determination, assessment, direction or decision.