SAM10161 – Appeals, postponements and reviews: appeals: settling an appeal (Action Guide)

This Action Guide assumes that

And

If you are asked by an Inspector to settle an SA appeal, follow steps 1 - 5 below

1.	Select function MAINTAIN APPEAL from the Function Menu and make the following entries
	Enter the line number of the appeal you wish to settle Select the [Close Appeal] button
	The screen will be re-displayed and today’s date will be shown on the appropriate line under the heading ‘Date Closed’.
2.	If the appeal is against an SA non charge based item
	Go to step 4
3.	If the appeal is against an SA charge based item
	Use function MAINTAIN STANDOVERS to
	Check whether there is a formal or informal standover recorded against this charge (or any related charges, for example over-repayment charges or payments on account for the year following a Jeopardy amendment, Revenue amendment or Revenue assessment)
	If so
	Reduce the formal or informal standover to NIL
4.	If the Inspector asks you to notify the appellant that the appeal has been determined under S54 TMA 1970
	Issue the appropriate notification to the appellant
5.	File away the appeal and postponement papers in the taxpayer's file, the Returns run, or (if the appeal relates to an enquiry) with the enquiry papers