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HMRC internal manual

Self Assessment Manual

Assessments: stand-alone assessments: appeal against an assessment

A Revenue Assessment is subject to appeal, and you may be required to

  • record the appeal on the customer’s SA record
  • stand over all or part of the charge arising from the assessment
  • amend payments on account for the following year if they have been adjusted following the issue of the assessment

For detailed guidance on handling appeals see SAM10000 and SAM11000 for applications for postponement.