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HMRC internal manual

Self Assessment Manual

HM Revenue & Customs
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Appeals, postponements and reviews: appeals: appeal against a revenue assessment

This information supplements the guidance given in subject ‘Handling an Appeal Against a Charge Based Item’ (SAM10060) and covers the situation where a taxpayer appeals against a stand alone assessment made within SA. For further information on the circumstances in which an assessment is made see business area ‘Assessments’ (SAM20000 onwards).

All Revenue assessments are subject to appeal and postponement application.

If the appellant makes a postponement application then, subject to agreement by the Decision Maker, all or part of the tax and / or Class 4 NIC may be formally stoodover using function MAINTAIN STANDOVERS.

When the appeal is determined it should be cancelled from the taxpayer’s SA record using function MAINTAIN APPEAL. Amending the assessment will not automatically cancel the appeal.

Payments on account 

In certain circumstances, when an assessment is made the SA payments on account for the year following the year of assessment are manually amended to take account of the revised liability.

If an appeal is received against the charge arising from an assessment and is accompanied by a postponement application

  • Check whether the following year’s payments on account were amended following the issue of the assessment

If so, you should informally standover any tax and / or Class 4 NIC forming part of the payments on account that relate to the postponement application against the assessment charge. A separate appeal against the payments on account is not required.

Examples are available at SAM20120 to clarify this situation.