Generally late applications for postponement are dealt with in
the same way as late appeals (see AH0251).
But TMA70/S55 (3A), enables an appellant to make a
postponement application after the 30 days appeal period if there
is a change of circumstances as a result of which he believes that
he is overcharged and who may have had no grounds for seeking to
postpone payment of tax at the time of his appeal.
The due and payable dates of any tax payable following the
settlement of a TMA70/S55(3A) application are unchanged.
If you receive an application for postponement after the
expiry of the appeal period and TMA70/S55 (3A), is specifically
invoked by or on behalf of the taxpayer deal with it in the same
way as any postponement application made within the appeal period
(see AH0150).
If you receive an application for postponement after the
expiry of the appeal period and TMA70/S55 (3A) is not mentioned but
an appeal was received before expiry of the time limit refer the
case to a senior officer to consider whether the application can be
accepted. There may be difficulty in collecting interest charged by
reference to the unchanged (that is, the original) due dates if
such applications are agreed or determined without any mention of
the TMA70/S55(3A). In cases where a significant amount is at stake
therefore the nature of the application should be clarified in
correspondence to remove grounds for any future doubt.
