SAM11071 - Appeals, postponements and reviews: postponements: handling an informal standover (Action Guide)
Follow steps 1 - 9 below, as appropriate, to handle an informal standover where
- An appeal has been received against a fixed automatic penalty, or surcharge for years 2009-10 and earlier
- It is considered that there is justification for temporarily suspending collection of all or part of a charge
The guide is presented as follows
Action where the informal standover relates to an appeal
| 1. |
In function VIEW STATEMENT |
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- Identify the charge to be informally stoodover (in part or in full)
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- Select the [Standovers] button. You will be taken to function MAINTAIN STANDOVERS
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| 2. |
In function MAINTAIN STANDOVERS |
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- Select the [Informal Standover] button. The screen will be re-presented with the Informally Stoodover field unprotected
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- Enter that part of the charge that is to be informally stoodover up to the Maximum Amount Available
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| 3. |
Using Excel, select ‘SEES’ then ‘Forms and Letters’ |
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- Select the appeal acknowledgement form SA525 under ‘Appeals, Reviews and Postponements’ for issue to the appellant
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- Enter the appellant's details for inclusion on the form
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- Enter the details of the informal standover by selecting the option relating to 'Outstanding amounts'
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- Print off 2 copies of the form
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Otherwise |
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- Confirm the standover details in writing to the appellant, using an extract from an appeal acknowledgement form if appropriate, taking a copy to retain
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| 4. |
Issue the form or letter to the appellant |
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Action where the informal standover relates to any other circumstances
| 5. |
In function VIEW STATEMENT |
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- Identify the charge to be informally stoodover (in part or in full)
|
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- Select the [Standovers] button. You will be taken to function MAINTAIN STANDOVERS
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| 6. |
In function MAINTAIN STANDOVERS |
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- Select the [Informal Standover] button. The screen will be re-presented with the Informally Stoodover field unprotected
|
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- Enter that part of the charge that is to be informally stoodover up to the Maximum Amount Available
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| 7. |
Using Excel, select ‘SEES’ then ‘Forms and Letters’ to |
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- Select the acknowledgement of communication form SA514 under ‘Appeals, Reviews and Postponements’ for issue to the appellant
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- Enter the appellant's details for inclusion on the form
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- Include the options relating to 'Collection Suspended' and the reminder about interest
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- Print off 2 copies of the form
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Otherwise |
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- Confirm the standover details in writing to the appellant, using an extract from the acknowledgement form if appropriate, taking a copy to retain
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| 8. |
Issue the form or letter to the appellant |
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Note: In cases where all, or part of the informal standover relates to a Student Loan, refer to Postponements: student loan overpayments (SAM11130) and the Action Guide (SAM11131) for additional action to take |
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Retaining appeal, postponement and / or other relevant papers
| 9. |
File away the appeal and postponement and / or other relevant papers, including the copy of the acknowledgement form or letter, in the taxpayer’s file or enquiry papers or in the Returns run |