SAM10070 – Appeals, postponements and reviews: appeals: handling an appeal against a non charge based item

The majority of appeals against non charge based items will be in connection with an enquiry into the taxpayer’s self assessment. An appeal should always be referred to an Inspector unless alternative arrangements have been made in your Organisation Unit. This is particularly important if the taxpayer, or agent, implies in correspondence that he or she is making an appeal.

An appeal against an SA non charge based item will never involve a postponement application.

Examples of appeals within this category are appeals against

• An HMRC requirement to produce documents
• The continuation of an enquiry
• A Revenue amendment of a partnership statement

Despite the fact that the appeal is not against a charge on the taxpayer’s record you must still record the appeal on the SA record. This will ensure that the appeal is automatically listed on the ‘Open Appeals’ Work List.

If the Inspector accepts the appeal, your responsibility is to

• Record the appeal on the taxpayer’s SA record
• Issue the appropriate acknowledgement to the appellant

And

• File away the appeal papers