SAM10161 - Appeals, postponements and reviews: appeals: settling an appeal (Action Guide)

This Action Guide assumes that : 

  • the appeal has been settled, and
  • you need to amend the record to reflect the settlement

Note: This action can be taken in User Roles Appeals Handler - Processing (APHP), Appeals Handler - Technical (APHT) and Review Interest Officer - Processing (RINO).

To settle an appeal, follow steps 1 - 4 below

1.  Select function MAINTAIN APPEAL from the Function Menu and make the following entries:

  • enter the line number of the appeal you wish to settle
  • select the [Close Appeal] button

The screen will be re-displayed and today바카라 사이트™s date will be shown on the appropriate line under the heading 바카라 사이트˜Date Closed바카라 사이트™

2.  If the appeal is against an SA non charge based item, go to step 4

3.  If the appeal is against an SA charge based item:

  • use function MAINTAIN STANDOVERS to
  • check whether there is a formal or informal standover recorded against this charge (or any related charges, for example over-repayment charges or payments on account for the year following a Jeopardy amendment, Revenue amendment or Revenue assessment), if so
  • reduce the formal or informal standover to NIL

4. If you need to confirm that the appeal has been settled under S54 TMA 1970

  • send a letter to the appellant
  • in situations where an appeal against closure notices and revenue assessments is being settled, issue the Rev Asst01 Revenue Assessment letter (option 7)