COM10120 - Appeals: handling appeals and postponements: Actively managing postponements and standovers

Before you formally postpone or informally standover any amount on COTAX or SAFE you must make sure you have followed the guidance in this subject area and considered if the postponement or standover is acceptable or not.

Where it is and you have used Function HAPP (Handle Appeals) in COTAX or have advised the nominated SAFE user to make a standover then the case will

• Be listed on the LASO (Open Appeals and Standovers work list), for COTAX cases

• Appear on the quarterly SAFE Standovers Review List

At this stage a case owner must be agreed. This may be the Decision Maker, the caseworker or someone else with an interest or responsibility.

The case will be the responsibility of the owner until such time as the

• Postponement or standover is cleared
• A new case owner takes responsibility

The case owner has responsibility for the case and must ensure, besides managing the appeal (where there is one), that the postponement or standover is actively managed.

Actively managing the postponement or standover involves taking the following essential actions:

• Regularly reviewing the case to ensure we collect the right amount of tax at the right time and that amounts do not remain postponed or stoodover when they should either be amended or released for collection
• Appointing a readily identifiable owner of the postponement or standover throughout its existence, and noting their details on the COTAX record or the SAFE list
• Noting a readily identifiable manager on COTAX or the SAFE list throughout the life of a postponement or standover
• Carrying out regular BF reviews of each postponement or standover, with no more than 6 months between each review
• Carrying out regular manager reviews, with no more than 12 months between each review

Directorates must also be able to provide regular assurance to the CTIAA CT Process team or National Audit Office that the above actions have taken place by carrying out periodic reviews on sample cases.

To do this the work list reviewer’s manager should filter the LASO work list by date of entry and check

• Expired BFs
• Cases more than 18 months old
• Cases at each 12 month point thereafter