AH1170 - General Commissioners: Listing cases for Personal hearing: Postponement applications

List a postponement application for hearing by the General Commissioners as soon as possible when

• an agreement to a postponement application cannot be reached, or
• no reply to the Inspector's proposals has been received (AH0165).

Do not spend time in lengthy negotiations and do not allow undue delay in respect of replies. The date of the agreement or Commissioner's determination

• will determine the due and payable date for tax etc, and
• have a bearing on the reckonable date for interest purposes.

The listing procedure will depend on the system involved (SA, CODA etc).

In referring applications for postponement to Commissioners, ensure that in making any proposals you act with proper care and due regard to the pattern of liability in previous years and any other relevant factors HMRC policy is to avoid making unreasonable or oppressive demands and your approach should therefore be selective and reasonable.

You should normally be prepared to contest any request to adjourn the hearing of the application for production of accounts etc.

It may be convenient for the Commissioners if applications for postponement are recorded separately on the 65A list rather than merged with appeals. The Divisional record of the numbers of appeals listed for hearing by the General Commissioners and the time occupied by Commissioners meetings should show separately the numbers of applications for postponement listed for the General Commissioners.