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HMRC internal manual

Self Assessment Manual

HM Revenue & Customs
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Appeals, postponements and reviews: postponements: what SA items can be postponed?

Formal standover

An application for a formal standover may be accepted against a charge arising from the following

no legal right to formally postpone charges arising from

  • Penalties
  • Surcharge
  • Interest

Informal standover

All or part of any SA charge may be informally stoodover unless that part of the charge is already formally stoodover.

An informal standover should, however, not be used if it is possible to formally standover all or part of the charge.