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HMRC internal manual

COTAX Manual

HM Revenue & Customs
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Appeals: handling appeals and postponements: determination of appeal (Action Guide)

To note the company’s record that an appeal has been settled where there is no amendment required to the assessment or penalty determination, consider steps 1 - 3 below.

It is important that you carry out these actions where there is an amount formally postponed or informally stoodover so that it can be released for collection.

The guide is presented as follows.

Appeal settled Steps 1 - 2
Appeal withdrawn Step 3

Appeal settled

1.  If the appeal was settled by agreement between the decision maker and the company, use function HAPP (Handle Appeal) to change the appeal status to ‘by agreement’.

2.  If the appeal was determined by the Tribunal, use HAPP to change the appeal status to ‘by determination’.

Appeal withdrawn

3.  If the appeal has been withdrawn, use HAPP to change the appeal status to ‘withdrawn’.