AH1625 - Special Commissioners: Appeals: Postponement applications

A taxpayer can elect for a postponement application to be heard by the Special Commissioners in the same way as he can elect for an appeal to be heard by them.

A postponement application should be listed for hearing by the Special 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).

Time should not be spent in lengthy negotiations nor should undue delay be allowed 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 postponement application should be reported to the Special Commissioners on form 209 (see AH1630) with the following modifications:

• Item 5-delete the second `appeals' and substitute-application.
• Item 7-the question for determination will be-application for postponement of payment of tax (TMA70/S55, as amended by F(No 2)A1975).

In referring applications for postponement to Commissioners, Officers of HMRC should ensure that in making any proposals they 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 the Inspector's approach should therefore be selective and reasonable.

Officer of HMRC should normally be prepared to contest any request to adjourn the hearing of the application for production of accounts or other information.

Only one Special Commissioner will normally hear applications to postpone payment of tax.