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HMRC internal manual

Self Assessment Manual

Appeals, postponements and reviews: appeals: settling an appeal

An appeal against an SA item may be settled by

  • Agreement with a decision maker following a review


  • By determination by a tribunal

Following the determination of an appeal

  • The amount of the charge against which the appeal was made may need amendment
  • The decision maker will need to close the appeal using function MAINTAIN APPEAL
  • Any formal standover may need to be reduced to NIL if the charge is not amended
  • Any informal standover should be reduced to NIL
  • The taxpayer should, if appropriate, be advised that the appeal has been agreed under S54 TMA 1970

For further information regarding action to take, see the ‘Settling an Appeal (Action Guide)’ (SAM10161).

Where the decision on the customers appeal is not in their favour, HMRC offer a review or, in some cases, the customer may ask for a review. For further information, see subject ‘Appeals, postponements and reviews’ SAM12000 onwards