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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Appeals, postponements and reviews: postponements: who can make a postponement application?

Formal standover

An application for a formal standover must be made by a person eligible to appeal against the SA charge. This is

  • A taxpayer
  • A person acting in capacity
  • An authorised agent acting on behalf of the taxpayer

Informal standover

No application is necessarily required. The decision to informally standover all or part of an SA charge may result from

  • A request from a taxpayer or an agent, either verbally or in writing
  • Third party information

Or

  • The circumstances of the case

Partnerships

An appeal against a penalty imposed upon a partnership may be made by a nominated partner (see subject ‘Maintain Taxpayer Record: Nominated Partner’ (SAM101290) on behalf of all the relevant partners.

Unless the appeal can be settled immediately the penalty charged on each of the linked partner records will be informally stoodover. See subject ‘Postponement application - partnership’ (SAM11120).

Trusts

An appeal against a penalty imposed against a trust will normally be made by the main trustee on behalf of all the relevant trustees.

Unless the appeal can be settled immediately the penalty will be informally stoodover. See subject ‘Postponement application - penalty or surcharge’ (SAM11090).