AH0325 - Appeals Handbook -
Settlement of Appeals by Agreement: Repudiation of agreement
The appellant may repudiate or resile from the agreement before
the expiry of the thirty days from the date of the agreement. If
this happens
- settle the appeal by a new agreement
or
- list the appeal for formal determination
by the Commissioners.
If the appeal was against a charge-based item, or a recovery of
an over-payment of tax credits, which has already been amended you
must
- cancel the amendment (by amending the
assessment etc back to the pre-agreement figures)
- standover the amounts which were stoodover
prior to the amendment
