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HMRC internal manual

Self Assessment Manual

Appeals, postponements and reviews: postponements: handling a formal standover

In many cases, the postponement application will accompany an appeal. In addition to recording the appeal on the taxpayer’s SA record you should also

  • Record the formal standover against the appropriate charge on the taxpayer’s SA record. (See below)
  • Notify the taxpayer of the position by issuing the appropriate appeal acknowledgement form (SAM10180) available in Excel, select SEES then Forms and Letters

If the postponement application is received separate from the appeal, a suitably worded letter using modified text from one of the appeals acknowledgement forms, should be issued.

Rules applying to recording a formal standover on the SA record

Special procedures must be adopted when you receive an application to formally standover all or part of the charge arising from a

This will ensure that the due dates are correctly adjusted on the taxpayer’s SA record. If the following procedures are not followed, any surcharge imposed upon the taxpayer may be incorrectly computed. Note: For tax years 2010-11 and later, surcharge was replaced by tax geared late filing penalties.

  • On the day the application is received

    • Use the Formal Standover option in function MAINTAIN STANDOVERS to formally standover all of the charge, even if the postponement application is for only part of the charge
  • If the postponement application is for less than the full amount of the charge, then, on the following online day 

    • Use the Formal Standover option in function MAINTAIN STANDOVERS to adjust the formal standover to the amount of the agreed postponement
  • If an informal standover was previously recorded against this charge and you have replaced all or part of it with a formal standover

    • Check that the informal standover has been correctly adjusted by the computer and make a further adjustment to the informal standover if necessary

Note: If you are informally standing over part of a charge you do not need to follow the above procedures. The appropriate amount of the charge can be informally stoodover on day 1. No further adjustment is necessary.