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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Appeals, postponements and reviews: postponements: handling a formal standover (Action Guide)

This Action Guide assumes that

  • The application is proper to your office (see subject ‘Who Should Handle a Postponement Application?’ (SAM11050))
  • An Inspector has accepted the appeal and any related application for postponement

To handle an application to formally postpone a charge arising from a Revenue assessment (SAM20130), Revenue amendment (SAM21020), or a Jeopardy amendment (SAM21010) consider steps 1 - 8 below.

The guide is presented as follows

  Steps 1 - 2
   
  Steps 3 - 5
  Steps 6 - 7
  Step 8

Action on the day of receipt of the postponement application

1. In function VIEW STATEMENT
   
  * Identify the charge against which the postponement application has been made
  * Select the [Standovers] button. You will be taken to function MAINTAIN STANDOVERS
2. In function MAINTAIN STANDOVERS
  * Select the [Formal Standover] Button. The screen will be re-presented with the Formally Stoodover field unprotected
  * Formally standover the maximum amount available. (This will include any amount shown as being informally stoodover)
  * Select the [OK] button

Action on the next online day following receipt of the postponement application

3. In function VIEW STATEMENT
   
  * Identify the charge against which the postponement application has been recorded on the SA system
  * Select the [Standovers] button. You will be taken to function MAINTAIN STANDOVERS
4. In function MAINTAIN STANDOVERS
  * Select the [Formal Standover] Button. The screen will be re-presented with the Formally Stoodover field unprotected. The full amount of the charge will be shown as being stoodover
  * Reduce the amount formally stoodover to the amount of the agreed postponement
  * Select the [OK] button
5. If, for the same charge, an Informal Standover is required in addition to the agreed formal standover, then access function MAINTAIN STANDOVERS again
  * Select the [Informal Standover] Button. The screen will be re-presented with the Informally Stoodover field unprotected
  * Enter that part of the charge that is to be informally stoodover up to the Maximum Amount Available
  * Select the [OK] button

Issuing acknowledgement of the appeal and / or the amount formally stoodover

6. If the postponement application accompanies an appeal, use SEES Forms and Letters to
   
  * Select the appropriate appeal acknowledgement form (SAM10180) for issue to the appellant
  * Enter the appellant’s details for inclusion on the form
  * Print off 2 copies of the form
  Otherwise
  * Confirm the standover details in writing to the appellant, using an extract from an appeal acknowledgement form if appropriate, taking a copy to retain
7. Issue the form or letter to the appellant

Retaining appeal and / or postponement application papers

8. File away the appeal and postponement papers, including the copy of the acknowledgement form or letter, in the taxpayer’s file or enquiry papers