SAM10061 - Appeals, postponements and reviews: appeals: handling an appeal against a charge based item (Action Guide)

This Action Guide assumes that

  • The appeal is proper to your office (see subject ‘Who Should Handle an Appeal?’ (SAM10040))
  • A Decision Maker has accepted the appeal

To handle an appeal against an SA charge based item consider steps 1 - 11 below.

The guide is presented as follows

Identifying the charge details Steps 1 - 2
Recording the appeal on the SA system Steps 3 - 6
Action to take if postponement application received Step 7
Issuing acknowledgement of the appeal Steps 8 - 9
Retaining appeal papers Steps 10 - 11

Identifying the charge details

1. Check function VIEW STATEMENT to identify the charge against which the appeal has been made
2. Make a note of the Charge Creation Date shown against the charge in function VIEW STATEMENT

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Recording the appeal on the SA system

3. Select function MAINTAIN APPEAL from the Function Menu
4. Check whether an open appeal already exists for this item
 
  • If an open appeal already exists
 
    • Refer the appeal back to the Inspector for instruction, and take no further action
 
  • If no open appeal already exists
 
    • Select the [New Appeal] button to take you to function CREATE APPEAL
5. Enter the following details in function CREATE APPEAL
 
  • Year ended
 
  • Appeal Type
 
  • Charge Creation Date
  When you select the [OK] button you will be returned to function MAINTAIN APPEAL
6. In function MAINTAIN APPEAL
 
  • Select the [OK] button

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Action to take if postponement application received

7. If the appeal is accompanied by a postponement application
 
  • If the Inspector agrees the postponement application
 
    • Take no further action from this Action Guide, but follow the guidance in Action Guide ‘Handling a Formal Standover’ (SAM11061) within the section ‘Postponements’
 
  • If the Inspector makes alternative proposals regarding the amount to be postponed
 
    • Take no further action from this Action Guide, but follow the guidance in Action Guide ‘Unacceptable Postponement Application’ (SAM11081) within the section ‘Postponements’
 
  • If the appeal relates to a fixed automatic penalty or surcharge and the charge is unpaid
 
    • Take no further action from this Action Guide, but follow the guidance in Action Guide ‘Handling an Informal Standover' (SAM11071) within the section ‘Postponements’
 

Otherwise
 
  • Go to step 8

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Issuing acknowledgement of the appeal

8. In Excel, select SEES, then Forms and Letters
 
  • Select the appropriate appeal acknowledgement form (SAM10180) for issue to the appellant
 
  • Enter the appellant's details for inclusion on the form
 
  • Print off 2 copies of the form
9. Issue one copy of the form to the appellant

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Retaining appeal papers

10. File away the appeal papers, including the other copy of the acknowledgement form, in the taxpayer’s file, the Returns run, or (if the appeal relates to an enquiry) with the enquiry papers
11. In SA/PAYE appeal cases where it is likely that the PAYE under appeal will go out of date before the appeal is settled, take a copy of the taxpayer’s PAYE record using the COP function TF and file with appeal papers

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