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HMRC internal manual

Enquiry Manual

From
HM Revenue & Customs
Updated
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Working the Enquiry: Jeopardy Amendments: Appeals

TMA 70/S31(2)

FA98/SCH 18/PARA 30(5)

TMA70/S55(1)(a)

The taxpayer may appeal to HMRC within 30 days against the jeopardy amendment and may make a postponement application in the normal way, see ARTG2510. If you cannot agree with the taxpayer how much tax should be postponed, you must write to them to formally notify the amount of tax to be postponed and the amount payable. The letter should explain that if the taxpayer

  • agrees with the amount notified they should pay the tax shown as payable in the determination
  • disagrees with the amount notified they should write to the tribunal within 30 days of the notification to ask it to decide the amount of tax to be postponed, see ARTG2530.

Where a jeopardy amendment is under appeal

  • you may have agreed the amount of tax to be postponed or
  • the tribunal may have determined the amount.

If you subsequently

  • receive more information and
  • believe the tax postponed is excessive,

you should agree a revised figure of tax with the taxpayer, or refer the application back to the tribunal, see ARTG2540.

Although the taxpayer can appeal to the tribunal during an enquiry for a decision on the amount of tax to be postponed, the taxpayer cannot request a review or appeal to the tribunal during an enquiry in respect of the jeopardy amendment itself. In cases where the taxpayer is prepared to co-operate, Alternative Dispute Resolution (ADR) may help you and the taxpayer resolve disputes about postponement. See the ADR web pages for guidance about ADR.