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HMRC internal manual

Self Assessment Manual

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

Appeals should be treated as priority post at all stages. 

The majority of appeals against non charge based items will be in connection with an enquiry into the taxpayer’s self assessment.

An appeal against an SA non charge based item will never involve a postponement application.

Examples of appeals within this category are appeals or applications in respect of

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

Despite the fact that the appeal is not against a charge on the taxpayer’s record you must still record the appeal on the SA record. This will ensure that the appeal is automatically listed on the ‘Open Appeals’ work list.

If you accept the appeal, your responsibility is to

  • Record the appeal on the taxpayer’s SA record
  • Issue the appropriate acknowledgement to the appellant


  • File the appeal papers away