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HMRC internal manual

Self Assessment Manual

Appeals, postponements and reviews: appeals: handling an appeal against a charge based item

Appeals should be treated as priority post at all stages. 

As the first person to consider an appeal, you will be described in this guidance as the ‘Decision Maker’.

If you accept the appeal, you should follow the Action Guide at SAM10061 and

  • Record the appeal on the taxpayer’s SA record
  • Deal with any postponement application
  • Issue the appropriate acknowledgement to the appellant


  • File away the appeal papers

For guidance on handling postponement applications

  • See subject ‘Handling a Formal Standover’ (SAM11060)

For guidance on handling standovers where there is no legal right to make a postponement

  • See subject ‘Handling an Informal Standover’ (SAM11070)