COM10121 - Appeals: handling appeals and postponements: Actively managing postponements and standovers (Action Guide)

To ensure that all postponements and standovers are actively managed the case owner and the manager must review each case at the appropriate time and consider steps 1 to 17. This guide is presented as follows


New cases Steps 1 - 4
Reviewing cases - case owner Steps 5 - 9
Non COTAX standovers Steps 10 - 15
Managers review Steps 16 - 17

New cases

1. Once a formal postponement or informal standover has been recorded on COTAX the case will appear on the LASO (Open Appeals and Informal Standovers) work list. As soon as you have made a postponement or standover you must
 
  • Use LASO to select the work list entry
2. Select the BF option and
 
  • Enter the case owner’s PID in the BF notes
 
  • Enter a BF date to review the case no more than 3 months from the date of entry on LASO.

Note: The only exception to this rule is for treaty non-resident companies (see COM40080) where the BF date should be 31/12/2012 (see Newsboard Message: 077/11) 
3. For all formal postponements of tax 
 
  • Use Function NOTE (Case Notes) to record ‘Formal SO’ along with the AP end date, manager’s PID, case owner’s PID and a short explanation for the reason for the postponement
4. For all informal standovers of tax, unless there is firm evidence to say that it will be cleared within 3 months
 
  • Use Function NOTE to record ‘Informal SO’ along with the AP end date, manger’s PID, case owner’s PID and a short explanation for the reason for the standover
  Notes:
  1. The case owner must be agreed at the outset and depending on the circumstances of each case this may be the Decision Maker, the caseworker or someone else with an interest or responsibility
  2. If the responsible case owner or manager change then you must update LASO and COTAX case notes immediately with the new owners details
  3. You do not need to make a COTAX case note for penalty charges unless there is good reason to do so 

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Reviewing cases - case owner

5. Use the LASO work list to filter cases where the BF date has expired
6. View the case to
 
  • Review the case in full, including the appeal (where there is one) and all payment aspects, to see if the postponement or standover is still appropriate. You may find that you need to renegotiate the postponed amount with the company using the established CT64-5 procedure
 
  • Where the postponement or standover is ongoing, go to step 7
 
  • Where the postponement or standover is no longer correct or appropriate go to
 
    • Step 8 for formal postponements
 
Or
 
    • Step 9 for informal standovers
7. Enter a new BF date on LASO not exceeding 6 monthsNote: The only exception to this rule is for treaty non-resident companies (see COM40080) where the BF date should be 31/12/2012 (see Newsboard Message: 077/11)and
 
  • Continue to review the case every 6 months until the postponement or standover is cleared
 
  • Refer the case to your manager or case lead when the review date nearest to 18 months from the date of entry on LASO is reached for a manager’s review
 
  • Repeat the manager’s review when the postponement or standover has been on LASO for more than 30 months, and at each 12 month point thereafter
8. Where there is no amendment to the assessment or the penalty determination use
 
  • Function HAPP (Handle Appeals) to record the determination of the appeal, see COM10063 for further guidance
  Where an amendment is required, use
 
  • Function RAMA (Record / Amend Assessment) and or PPEN (Prepare Penalty Determination), see COM10060 for further guidance
  Where the amount postponed has been reconsidered or renegotiated use
 
  • Function HAPP (Handle Appeals) to record the newly agreed postponed amount
 
  • Function NOTE to record ‘Formal SO, AP End Date, case owner’s PID, postponement reduced/increased at review date xx/xx/xxxx’
9. Where there is no amendment to the assessment or the penalty determination use
 
  • Function HAPP (Handle Appeals) to cancel the informal standover, see COM10072 for further guidance
  Where an amendment is required, use
 
  • Function RAMA (Record / Amend Assessment) and or PPEN (Prepare Penalty Determination), see COM10070 for further guidance
  Where the amount stoodover has been reconsidered or renegotiated use
 
  • Function HAPP (Handle Appeals) to record the newly agreed stoodover amount
 
  • Function NOTE to record ‘Informal SO, AP End Date, case owner’s PID, standover reduced/increased at review date xx/xx/xxxx’

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Non COTAX standovers

10. Filter the quarterly SAFE Standovers Review List when you receive it to identify new and existing casesNotes:
  1. This list is issued by the CT Process team (CTIAA) in January, April, July and October and must be reviewed, entries updated and returned within 2 months of the issue date
  2. The column headed ‘Current Owner PID’ will either contain an entry of ‘New’ or the PID of the case owner from which you can filter the list 
11. For all new cases
 
  • Replace ‘New’ with the PID of the case owner
 
  • Review the case in full and enter the date of review in the ‘Date of latest review’ column
 
  • Complete the ‘Notes’ column with a short explanation for the standover
12. For existing cases, select those for review where the last review date is between 5 and 6 months ago
 
  • Review the case in full, including the appeal (where there is one) and all payment aspects, to see if the standover is still appropriate. You may find that you need to reconsider the stoodover amount or renegotiate it with the company
13. Where the standover is still appropriate,
 
  • Enter the date the review was carried out in the ‘Date of latest review’ column and if appropriate update the Notes column
 
  • Continue to review the case every 6 months until the standover has cleared
 
  • Refer the case to your manager or case lead at the review date nearest to 18 months from when the standover was recorded as shown in the column ‘Date SO’
 
  • Repeat this action at each 12 month point thereafter
14. Where the standover is no longer appropriate
 
  • Contact the nominated SAFE user and provide details of the amendment / standover release so that the record can be updated
 
  • Update the ‘Date of latest review’ column
 
  • Complete the Note column with details of the amendment / standover release
15. Return the completed review list to the CT Process team

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Managers review

16. The manager or case lead must review the case in full, including the appeal (where there is one) and all other aspects of the case to ensure that the postponement or standover is still appropriate. On completion of the review they should
 
  • For COTAX cases update the record using Function NOTE to confirm the review has been carried out. The note should advise of the AP(s), amount postponed, review date and the PID of the manager
 
  • For non COTAX cases update the SAFE Standovers Review List in the ‘Manager’s Review’ column with ‘reviewed and agreed’ along with the date of the review and the manager’s PID
17. Repeat this process every 12 months until the postponement or standover has been cleared

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