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HMRC internal manual

Self Assessment Manual

Appeals, postponements and reviews: postponements: what form should a postponement application take?

Formal standover 

An application for a formal standover must be in writing.

The application will often accompany an appeal. The Notices of Appeal issued with the relevant Notices of Liability contain a section for making a postponement application.

There may, however, be occasions when an application for postponement is received after an appeal has been made but before the appeal has been determined.

Informal standover 

A taxpayer cannot apply directly for an informal standover, although a charge may sometimes be informally postponed following the receipt of correspondence or a telephone call from a taxpayer. This will depend upon the circumstances of the case.

An informal standover is always recorded at the discretion of the officer working the case.