A Revenue amendment is an amendment to the taxpayer’s self
assessment. It is not an amendment to a Revenue assessment (
SAM20130).
Within the area of amendments is a specific type of
amendment known as a ‘jeopardy amendment’. Whilst the
procedure for recording the charge on the SA record is the same for
Revenue amendments and jeopardy amendments, they are made in
different circumstances. For this reason they are dealt with
separately within this section.
The taxpayer has a right to appeal against either a Revenue
amendment or a jeopardy amendment and may also apply to formally
standover the resulting charge.
