SAM10060 – Appeals,
postponements and reviews: appeals: handling an appeal against a
charge based item
Appeals should be treated as priority post at all
stages.
An appeal should always be referred to an appeal ‘Decision
Maker’ and this is particularly important if the taxpayer, or
agent, does not use a Notice of Appeal but implies in
correspondence that he or she is making an appeal.
If the Decision Maker accepts the appeal, they will
- Record the appeal on the taxpayer’s SA
record
- Deal with any postponement application
- Issue the appropriate acknowledgement to the
appellant
And
- File away the appeal papers
For guidance on handling postponement applications
- See subject ‘Handling a Formal
Standover’ (
SAM11060)
For guidance on handling standovers where there is no legal
right to make a postponement
- See subject ‘Handling an Informal
Standover’ (
SAM11070)
