AH0155 - Postponement applications: Application to postpone payment

A postponement application must be made in writing within 30 days of the specified date, i.e. within 30 days of

1. the issue of the notice of the amendment, assessment, decision or determination
   
   
2. in the case of an appeal against a conclusion stated or amendment made by a closure notice, the issue of the closure notice.
   
   

The official Notice of Appeal form, issued with the relevant Notice of Assessment or other Notice of Liability provides for both an appeal and an application to postpone payment of part or all of the amount charged. Accountants should be encouraged, wherever possible, to use the official Notice of Appeal form.

An application to postpone payment does not have to be made at the same time as an appeal but do not accept a postponement application if there is no related appeal. Both the appeal and the application must be made within the stipulated time limit (but see about late appeals in AH0250). If there is no application to postpone payment, the amount charged is payable in full whether or not an appeal is made.

An application to postpone payment of Class 4 NIC is often made at the same time as an application to postpone payment of tax but separate applications may be made. In either event the time limits for making the postponement applications are the same. All the postponement applications are subject to the same 30 day time limit as the appeal.

A postponement application should be dealt with by the office responsible for handling the appeal. If you receive an application which is not proper to your office send it to the appropriate office without delay. If necessary, consult the SA manual Action Guide to ascertain to which office the application should be sent.

If a postponement application is received for a case working with SCI or other non local compliance office inform that office without delay and request advice on how to deal with the application.