AH0415 - Written Procedures:
Postponement applications
Every office should have written procedures for handling
postponement applications. The procedures should enable the person
dealing with them to accept as many as possible at the initial
stage. Ideally at least 90 per cent. They should cover:
- the processing of postponement
applications
- the listing of non agreed postponement
applications for hearing by the Commissioners.
The instructions may, for example,
- allow acceptance of all applications
- up to a specified level of tax (and Class 4
NIC)
- that seek to postpone less than X per cent of the
charge
without reference to a senior officer
- require reference to a senior officer all
applications
- where the charge is more than £Y
- involving an unsatisfactory appeal.
A combination of these rules would probably apply. The less
complex they are the better.
