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. Using Excel, select ‘SEES’ then ‘Forms and Letters’
 
  • Select the appeal acknowledgement form SA525 under ‘Appeals, Reviews and Postponements’ for issue to the appellant
 
  • Enter the appellant's details for inclusion on the form
 
  • Enter the details of the informal standover by selecting the option relating to 'Outstanding amounts'
 
  • Print off 2 copies of the form
  Otherwise
 
  • Confirm the standover details in writing to the appellant, using an extract from an appeal acknowledgement form if appropriate, taking 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. Using Excel, select ‘SEES’ then ‘Forms and Letters’ to
 
  • Select the acknowledgement of communication form SA514 under ‘Appeals, Reviews and Postponements’ for issue to the appellant
 
  • Enter the appellant's details for inclusion on the form
 
  • Include the options relating to 'Collection Suspended' and the reminder about interest
 
  • Print off 2 copies of the form
  Otherwise
 
  • 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

Home | Main Contents | Manual Contents
Previous Page | Next Page | Top | Menu