SAM10160 – Appeals,
postponements and reviews: appeals: settling an appeal
An appeal against an SA item may be determined by
Or
Following the determination of an appeal
- The amount of the charge against which the appeal
was made may need amendment. Advice on this will be given by the
Inspector
- The appeal will need to be closed using function
MAINTAIN APPEAL
- Any formal standover may need to be reduced to NIL
if the charge is not amended
- Any informal standover should be reduced to
NIL
- The taxpayer should, if appropriate, be advised
that the appeal has been agreed under S54 TMA 1970
