AH0151 - Postponement applications: General

An appellant who believes the tax charged to be excessive may apply for payment of the excess tax to be postponed pending settlement of the appeal (TMA70/S55).

An application to postpone payment of tax may be made under TMA70/S55(1) in respect of

• an HMRC amendment of a self-assessment during or on completion of an enquiry
• Class 4 NIC charged by a HMRC assessment
• a penalty determination
• an assessment to tax other than a self-assessment
• an assessment under ICTA88/SCH16 to recover income tax on company payments, unless the time for payment of the tax charged is given by ICTA88/SCH16/PARA4(1) or ICTA88/SCH16/PARA9.
• a notice issued under ICTA88/S753(1) or ICTA88/S753(3) regarding an accounting period of a controlled foreign country which ended before 1 July 1999 if the appellant is assessed to tax under ICTA88/S747(4)(a) by reference to the chargeable profits specified in the notice before the appeal is determined.

The provisions of TMA70/S55 also apply to Class 4 NIC charged by an HMRC assessment or amendment but not to appeals against NIC decisions. There is no provision for formally postponing payment of any amount due as a result of an NIC decision but you should still, in most circumstances, suspend collection of outstanding amounts covered by the decision under appeal. (see AH095).

The provisions of TMA70/S55 also do not apply to appeals against

• Regulation 80 determinations
• Regulation 110 determinations
• Regulation 14(1) assessments
• Regulation 72(5) & 81 (4) directions
• statutory payments decisions
• statutory payments penalties

You should, in any such case, in most cases informally stand-over and suspend collection of any amount due as a result of the determination, assessment, direction or decision (see AH0195).

Postponements are described as standovers in the ITSA system.