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HMRC internal manual

Self Assessment Manual

HM Revenue & Customs
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Appeals, postponements and reviews: appeals: settling an appeal (Action Guide)

This Action Guide assumes that

  • The appeal has been settled


  • You need to amend the record to reflect the settlement

To settle an appeal, follow steps 1 - 5 below

1. Select function MAINTAIN APPEAL from the Function Menu and make the following entries
  * Enter the line number of the appeal you wish to settle
  * Select the [Close Appeal] button
  The screen will be re-displayed and today’s date will be shown on the appropriate line under the heading ‘Date Closed’.
2. If the appeal is against an SA non charge based item
  * Go to step 4
3. If the appeal is against an SA charge based item
  * Use function MAINTAIN STANDOVERS to
  * Check whether there is a formal or informal standover recorded against this charge (or any related charges, for example over-repayment charges or payments on account for the year following a Jeopardy amendment, Revenue amendment or Revenue assessment)
  If so
  * Reduce the formal or informal standover to NIL
4. If you need to write to the appellant to confirm that the appeal has been settled under S54 TMA 1970
  * Issue SEES letter SA633 to the appellant
5. File away the appeal and postponement papers. If the appeal relates to an enquiry, file with the enquiry papers