COM10072 - Appeals: handling appeals and postponements: informal standover in responsible CT office (Action Guide)

To update a COTAX record in respect of an informal standover, consider steps 1 - 4 below. The guide is presented as follows

Record, cancel or amend an informal standover	Steps 1 - 3
Informal standover of penalties made in error	Step 4

Note: Once an informal standover has been recorded on COTAX it must be actively managed. For further guidance on what this means and the actions you must take see COM10120

Record, cancel or amend an informal standover

1.	To record an informal standover
	Use Function HAPP (Handle Appeal)
	Select the [Inf S/O] button
	Enter an amount in the Informal Standover field
2.	To cancel an informal standover
	Use Function HAPP
	Select the [Inf S/O] button
	Enter 0.00 in the Informal Standover field
3.	To amend an informal standover
	Use Function HAPP
	Select the [Inf S/O] button
	Enter the amended amount in the Informal Standover field

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Informal standover of penalties made in error

4.	If an informal standover was entered in error when an appeal was recorded against a penalty determination and the Technical Caseworker has not amended the penalty determination because it is correct in the figures charged
	Use Function HAPP to change the appeal status from ‘Open’ to ‘By agreement’ or ‘By determination’ as appropriate
	And
	Enter ‘0.00’ in the Informal Standover field
	Note: If the Technical Caseworker has amended the determination in Function PPEN (Prepare Penalty Determination), the automatic settlement of the appeal will cancel the informal standover

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