SAM20100 – Assessments:
assessments within SA: appeal against an assessment
A Revenue assessment is subject to appeal, and you may be
required to
- Record the appeal on the taxpayer’s SA
record
- Stand over all or part of the charge arising from
the assessment
- Amend payments on account for the following year
if they have already been adjusted following the issue of the
assessment
Detailed guidance on handling appeals and applications for
postponement can be found in business area
‘Appeals/Postponements’.
See also ‘SA Assessments – examples’ (
SAM20120).
