A formal standover may be adjusted at any time prior to the
determination of the appeal following an agreement between HMRC and
the appellant. Function MAINTAIN STANDOVERS should be used to
record the amended details.
If an amendment is made to the charge arising from a Revenue
assessment (
SAM20130), Revenue amendment (
SAM21020), or a Jeopardy amendment (
SAM21010), against which the formal
standover has been applied, then the standover will be
automatically reduced to NIL.
In other circumstances if the appeal has been determined but
the charge has not been adjusted you should reduce the standover to
NIL using function MAINTAIN STANDOVERS.
Adjustments to an informal standover
An informal standover may be adjusted or reduced to NIL at
any time, depending upon the circumstances of the case, using
function MAINTAIN STANDOVERS.
An informal standover may also be adjusted automatically
when the original charge, less adjustments, remissions, transfers
to PAYE and formal standovers is reduced to less than the amount
already informally stoodover.
Note: When the original charge is amended,
although
formal standovers are automatically cancelled,
related
informal standovers need to be reviewed and
reduced to NIL where appropriate.
