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

Steps 1 - 4

Action where the informal standover relates to any other circumstances

Steps 5 - 8

Retaining appeal, postponement and / or other relevant papers

Step 9

Action where the informal standover relates to an appeal

1.

In function VIEW STATEMENT

 

  • Identify the charge to be informally stoodover (in part or in full)

 

  • Select the [Standovers] button. You will be taken to function MAINTAIN STANDOVERS

2.

In function MAINTAIN STANDOVERS

 

  • Select the [Informal Standover] button. The screen will be re-presented with the Informally Stoodover field unprotected

 

  • Enter that part of the charge that is to be informally stoodover up to the Maximum Amount Available

 

  • Select the [OK] button

3.

Refer to SA Penalty Appeals SPD3b (HMRC website) on the Guidance Gateway for guidance on creating the Appeal letter

 

Otherwise

 

  • Issue SEES SA525 and enter the details of the informal standover by selecting the option relating to ‘Outstanding Amounts’. Take a copy to retain

4.

Issue the form or letter to the appellant

Top of page

Action where the informal standover relates to any other circumstances

5.

In function VIEW STATEMENT

 

  • Identify the charge to be informally stoodover (in part or in full)

 

  • Select the [Standovers] button. You will be taken to function MAINTAIN STANDOVERS

6.

In function MAINTAIN STANDOVERS

 

  • Select the [Informal Standover] button. The screen will be re-presented with the Informally Stoodover field unprotected

 

  • Enter that part of the charge that is to be informally stoodover up to the Maximum Amount Available

 

  • Select the [OK] button

7

Confirm the standover details in writing to the appellant, using an extract from the acknowledgement form if appropriate, taking a copy to retain

8.

Issue the form or letter to the appellant

 

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

Top of page

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