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HMRC internal manual

Self Assessment Manual

Assessments: revenue amendment: introduction

A Revenue amendment is an amendment to the taxpayer’s self assessment. It is not an amendment to a Revenue assessment (SAM20130).

Within the area of amendments is a specific type of amendment known as a ‘jeopardy amendment’. Whilst the procedure for recording the charge on the SA record is the same for Revenue amendments and jeopardy amendments, they are made in different circumstances. For this reason they are dealt with separately within this section.

The taxpayer has a right to appeal against either a Revenue amendment or a jeopardy amendment and may also apply to formally standover the resulting charge.