Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Self Assessment Manual

Appeals, postponements and reviews: appeals: what SA items are subject to appeal?

There are two types of item against which a taxpayer, (or a taxpayer’s representative), may appeal

  • SA charge based item
  • SA non charge based item

SA charged based items

Charged based items are those for which a charge is created on the taxpayer’s SA record. These items can be viewed in function VIEW STATEMENT. The charge may relate to tax, penalties, surcharge (for tax years 2009-10 and earlier) or interest.

An appeal against a charge based item will often be accompanied by an application to postpone payment, although the circumstances in which a charge may be formally stoodover are very limited.

The taxpayer may appeal against the following types of charge based item

  • Fixed penalty for late filing of SA return
  • Daily penalty for late filing of SA return
  • Tax geared penalty for late filing of SA return
  • Tax geared penalty for incorrect SA return
  • Tax geared penalty for failure to notify chargeability
  • Tax geared penalty for late payment
  • Tax geared penalty for excessive reduction of payments on account
  • Penalty for failure to produce documents
  • Penalty for failure to keep records
  • Surcharge (for tax years 2009-10, and earlier)
  • Revenue assessment (SAM20130)
  • Revenue amendment to SA return (SAM21020)
  • Jeopardy amendment (SAM21010)

The taxpayer has no right of appeal against the following items

  • Revenue determinations
  • Interest
  • Balancing payments
  • Payments on Account (although the taxpayer may claim to reduce the amounts payable)
  • Correction notices (although the taxpayer has the right to reject our corrections)
  • Revenue calculations

SA non charge based items

Non charged based items are those for which no charge is created on the taxpayer’s SA record. A postponement application should never accompany an appeal against one of these items.

The taxpayer may appeal against the following types of non charge based item

  • A Revenue requirement to produce documents
  • The continuation of a Revenue enquiry
  • A Revenue amendment of a partnership statement