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HMRC internal manual

Self Assessment Manual

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HM Revenue & Customs
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Appeals, postponements and reviews: postponements: unacceptable postponement application (Action Guide)

This Action Guide assumes that

  • An appeal and postponement application has been made against a Revenue assessment or a Revenue amendment
  • The application is proper to your office (see subject ‘Who Should Handle a Postponement Application?’ (SAM11050))
  • A Decision Maker has decided not to accept the postponement application and is making alternative proposals

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 - 13 below.

Further guidance can be found in the Appeals, Tribunals and Reviews Guide at ARTG2510 to ARTG2570.

This guide is presented as follows

  Steps 1 - 5
   
  Steps 6 - 7
  Step 8
  Steps 9 -11
  Steps 12 - 13

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 Standovers] 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  
3. Issue form SA527(1) to the appellant making alternative proposals concerning the amounts to be formally stoodover, enclosing form SA527(2)
4. Retain a copy of the form SA527(1) in the taxpayer’s file or enquiry papers.
5. Use function MAINTAIN SA NOTES to record the action taken and the location of the papers

The appellant agrees the Decision Makers alternative proposals - Action on the next online day or later following receipt of the postponement application

6. If the appellant agrees with the Decision Makers alternative proposals
   
  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    
        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
  • Use function MAINTAIN SA NOTES to record the action taken    
      7. If for the same charge, an Informal Standover is required in addition to the agreed formal standover, then access 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 formally stoodover up to the maximum amount available
  • Select the [OK] button

The appellant makes an acceptable counter proposal

8. Following steps 6 and 7 above; in addition, send a written agreement that the counter proposal is accepted
   

No reply is received to the Decision Makers’ proposal or no agreement can be reached between the appellant and the Decision Maker

| 9. | If no reply is received to the Decision Makers alternative proposals, or no agreement can be reached with the appellant, the Decision Maker must formally notify the amount of the tax to be postponed and the amount payable. See ARTG2530 | || |   | * Issue SA528 - Determination of postponed amount | |   | In 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 MAINTAIN STANDOVERS | |   | 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 notified to the appellant by the Decision Makers determination of postponed amount * Select the [OK] button * Use MAINTAIN SA NOTES to record the action taken and the location of the papers | | 10. | 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 formally stoodover up to the maximum amount available  * Select the [OK] button | | 11. | If the appellant disagrees with the amount notified by the Decision Maker, they must write to the Tribunals Service within 30 days of the notification to ask the Tribunal to decide the amount of tax postponed |

Notification received from the Clearing House that application made to the Tribunal

| 12. | * Use function MAINTAIN SA NOTES to record the date and time of the hearing * Liaise with Local Appeals Unit and follow locally agreed practice for oral hearings | || | 13. | After the Tribunal hearing, if the amount to be postponed determined by the Tribunal is different from the Decision Makers notification | |   | 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 | |   | In function MAINTAIN STANDOVERS | |   | * Select the [Formal Standovers] button. The screen will be re-presented with the Formally stoodover field unprotected. The amount notified to the appellant by the Decision Makers determination will be shown as stoodover * Amend the amount formally stoodover to the amount determined by the Tribunal * Select the [OK] button * Use function MAINTAIN SA NOTES to record the action taken and the location of the papers |