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HMRC internal manual

Self Assessment Manual

Appeals, postponements and reviews: appeals: appeal against a revenue amendment

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 Revenue amendment, including a Jeopardy amendment made within SA. For further information on the circumstances in which a Revenue amendment is made, see business area ‘Assessments’ (SAM20000 onwards).

All Revenue amendments are subject to appeal and postponement application.

If the appellant makes a postponement application then, you can formally standover all or part of the tax and / or Class 4 NIC 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 liability will not automatically cancel the appeal.


Where a Revenue amendment results in an over-repayment, it is not possible to formally standover the over-repayment item on the SA statement. In these circumstances, where the taxpayer appeals and any postponement application includes all or part of the over-repayment charge, this needs to be informally stoodover.

Payments on account

When the return charge for the year of self assessment is amended by a Revenue amendment then the following year’s SA payments on account are automatically updated to reflect the revised liability.

It follows that if part of the additional liability created by the Revenue amendment is being formally stoodover following a postponement application then a similar part of the following year’s increased payments on account should also be postponed. This should be done by informal standover. A separate appeal against the payments on account is not required.