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 stand alone assessment made within SA.
For further information on the circumstances in which an assessment
is made see business area ‘Assessments’ (
SAM20000 onwards).
All Revenue assessments are subject to appeal and
postponement application.
If the appellant makes a postponement application then,
subject to agreement by the Inspector, all or part of the tax and /
or Class 4 NIC may be
formally stoodover using function MAINTAIN
STANDOVERS.
When the appeal is determined it should be cancelled from
the taxpayer’s SA record using function MAINTAIN APPEAL.
Amending the assessment will
not automatically cancel the appeal.
Payments on account
In certain circumstances, when an assessment is made the SA
payments on account for the year following the year of assessment
are manually amended to take account of the revised liability.
If an appeal is received against the charge arising from an
assessment and is accompanied by a postponement application
If so, you should
informally standover any tax and / or Class 4 NIC
forming part of the payments on account that relate to the
postponement application against the assessment charge. A separate
appeal against the payments on account is
not required.
Examples are available at
SAM20120 to clarify this situation.
