This information supplements the guidance given in subject
‘Handling an Appeal Against a Charge Based Item’ (
SAM10060) and covers the situation where
a taxpayer appeals against a miscellaneous penalty or surcharge
charged within SA.
Penalties and surcharge are subject to appeal. There is,
however, no right to make a formal postponement application.
If an appeal is received against either a penalty or
surcharge then the full amount of the charge should be
informally stoodover pending determination of the
appeal. Appeal acknowledgement form SA525 should be issued.
If the penalty or surcharge is subsequently amended or
remitted the appeal should be cancelled using function MAINTAIN
APPEAL.
