AH0165 - Postponement applications: Agreement of amount postponed

Agree the amount to be postponed in writing:

• If you can agree the amount to be postponed put forward by the appellant send your written agreement to his proposals.
• If you do not agree the amount to be postponed put forward by the appellant write to him specifying the amount which you propose be postponed and obtain his written agreement
• If the alternative postponement proposal is not agreed but acceptable amounts are suggested send your written agreement to appellant’s proposals.
• If you and the appellant come to an agreement otherwise than in writing send written confirmation of the agreement to him, specifying the amount to be postponed as soon as possible after the oral etc agreement. If a reply to the alternative postponement proposal is received the action to take will depend upon the reply.

If you are unable to agree the amount to be postponed with the appellant list the postponement application for hearing by the Commissioners.Under TMA/S55(6) the Commissioners can determine the amount of to be postponed if they consider that there are reasonable grounds for believing that the appellant is overcharged.

If an appeal is made which does not come within TMA70/S55, payment of the amount charged cannot be postponed but it may be appropriate to informally stand-over the charge, i.e. suspend collection, pending determination of the appeal (see AH0195).