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 Revenue amendment, including a
Jeopardy amendment made within SA. For further information on the
circumstances in which a Revenue amendment is made see business
area ‘Assessments’ (
SAM20000 onwards).
All Revenue amendments 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 liability will
not automatically cancel the appeal.
Over-repayments
Where a Revenue amendment results in an over-repayment, it
is not possible to formally standover the over-repayment item on
the SA statement. In these circumstances, where the taxpayer
appeals and any postponement application includes all or part of
the over- repayment charge, this needs to be informally stoodover.
Payments on account
When the return charge for the year of self assessment is
amended by a Revenue amendment then the following year’s SA
payments on account are automatically updated to reflect the
revised liability.
It follows that if part of the additional liability created
by the Revenue amendment is being formally stoodover following a
postponement application then a similar part of the following
year’s increased payments on account should also be
postponed. This should be done by
informal standover. A separate appeal against the
payments on account is
not required.
