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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

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

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

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