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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 an informal standover (Action Guide)

Follow steps 1 - 9 below, as appropriate, to handle an informal standover where

  • An appeal has been received against a fixed automatic penalty, or surcharge for years 2009-10 and earlier
  • It is considered that there is justification for temporarily suspending collection of all or part of a charge

The guide is presented as follows

  Steps 1 - 4
   
  Steps 5 - 8
  Step 9

Action where the informal standover relates to an appeal

1. In function VIEW STATEMENT
   
  * Identify the charge to be informally stoodover (in part or in full)
  * Select the [Standovers] button. You will be taken to function MAINTAIN STANDOVERS
2. In function MAINTAIN STANDOVERS
  * 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
3. Refer to Late Filing Combined Penalty Appeals 2010-11 onwards - Individuals  or Late Filing Combined penalty Appeals 2010-11 - Partnerships on the Guidance Gateway for guidance on creating the Appeal letter
  Otherwise
  * Issue SEES SA525 and enter the details of the informal standover by selecting the option relating to ‘Outstanding Amounts’. Take a copy to retain
4. Issue the form or letter to the appellant

Action where the informal standover relates to any other circumstances

5. In function VIEW STATEMENT
   
  * Identify the charge to be informally stoodover (in part or in full)
  * Select the [Standovers] button. You will be taken to function MAINTAIN STANDOVERS
6. In function MAINTAIN STANDOVERS
  * 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
7 Confirm the standover details in writing to the appellant, using an extract from the acknowledgement form if appropriate, taking a copy to retain
8. Issue the form or letter to the appellant
  Note: In cases where all, or part of the informal standover relates to a Student Loan, refer to Postponements: student loan overpayments (SAM11130) and the Action Guide (SAM11131) for additional action to take

Retaining appeal, postponement and / or other relevant papers

9. File away the appeal and postponement and / or other relevant papers, including the copy of the acknowledgement form or letter, in the taxpayer’s file or enquiry papers or in the Returns run