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HMRC internal manual

Self Assessment Manual

Appeals, postponements and reviews: appeals: unacceptable postponement application

When an appellant makes an application to formally postpone all or part of a charge the Inspector may consider that the application is unsatisfactory and may propose an alternative amount to be postponed.

In these circumstances your responsibility will be to

  • Issue the alternative proposals to the appellant, (unless already done so by the Inspector)
  • Formally standover the full amount of the charge against which the application has been made
  • Reduce the amount formally stoodover when agreement has been reached between the Inspector. (This must not be on the same online day as when the full amount of the charge was formally stoodover. See subject ‘Handling a formal standover’ (SAM11060)

For further information where agreement cannot be reached, see Appeals, Reviews and Tribunals Guidance (ARTG) manual.