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HMRC internal manual

Self Assessment Manual

Assessments: assessments within SA: appeal against an assessment

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

  • Record the appeal on the taxpayer’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 already been adjusted following the issue of the assessment

Detailed guidance on handling appeals and applications for postponement can be found in business area ‘Appeals/Postponements’.

See also ‘SA Assessments - examples’ (SAM20120).