SAM10160 - Appeals, postponements and reviews: appeals: settling an appeal
An appeal against an SA item may be settled by
- Agreement with a decision maker following a review
Or
- By determination by a tribunal
Following the determination of an appeal
- The amount of the charge against which the appeal was made may need amendment
- The decision maker will need to close the appeal using function MAINTAIN APPEAL
- Any formal standover may need to be reduced to NIL if the charge is not amended
- Any informal standover should be reduced to NIL
- The taxpayer should, if appropriate, be advised that the appeal has been agreed under S54 TMA 1970
For further information regarding action to take, see the 바카라 사이트˜Settling an Appeal (Action Guide)바카라 사이트™ (SAM10161).
Where the decision on the customers appeal is not in their favour, HMRC offer a review or, in some cases, the customer may ask for a review. For further information, see subject 바카라 사이트˜Appeals, postponements and reviews바카라 사이트™ SAM12000 onwards