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HMRC internal manual

Self Assessment Manual

Appeals, postponements and reviews: postponements: who should handle a postponement application?

Application for formal standover 

An application for formal standover should be dealt with by the office responsible for handling the appeal. This will be the office with processing or technical responsibility for the taxpayer.

When an application not accompanying an appeal is received in your office you should find out who should handle it and, if necessary, forward the application without delay to the appropriate office.

Many appeals will arise as a result of enquiries being made into an SA return. In these cases it is essential that the officer responsible for the enquiry sees the appeal and any associated postponement application before they are recorded onto the SA system.

See Action Guide ‘Who Should Handle an Appeal?’ (SAM10041) to ascertain to which office the application should be sent.

Making an informal standover 

An informal standover may be recorded on the SA record in any office having responsibility for the taxpayer.

If you decide that an informal standover is appropriate and you have responsibility for the taxpayer you should

  • Informally standover all or part of the charge
  • Notify the office with processing responsibility of your action and forward copies of any correspondence. You should make it clear which office, (either yours or the office with processing responsibility), is responsible for pursuing the matter

If your office does not have responsibility for the taxpayer you must forward any application or relevant correspondence to the office with processing or technical responsibility.