The amount postponed may be adjusted at any time prior to the
determination of the appeal following either an agreement between
the officer and the appellant or a decision by the Commissioners.
If an assessment or amendment is amended the amount of tax
and/or Class 4 NIC postponed is automatically reduced to nil and
the tax and/or Class 4 NIC then charged is released for collection.
If the appeal has been determined but the charge has not been
adjusted you should reduce the amount postponed to nil. If for any
reason the amount stood-over should not be reduced to nil, you will
have to postpone payment of the appropriate amount.
